JUDGMENT (Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of mandamus directig the 1st to 5th respondents to refund the sum of Rs.16, 20, 000/- and return the seized jewellery weighing 1357.800 grams on such terms and conditions.) 1. The correct Assessing Officer is stated to be the Assistant Commissioner of Income Tax, Central Circle 2(3), Chennai/R4. Hence, the cause title stands modified by substituting the aforesaid description of the officer in place of existing R4. 2. Read this order in conjunction with order dated 09.04.2019 reading as follows: Mr.A.P.Srinivas, learned Senior Standing Counsel, takes notice for respondent 1 to 5 and seeks two weeks' time to obtain instructions/file a counter. 2. The learned counsel for the petitioner states that there is an immediacy for the return of the jewellery, in so far as the sone of the petitioner is due to get married on 08.07.2019, for which the jewellery is required. The learned counsel undertakes that a Bank Guarantee will be given for the full value of the jewellery and that the same may be released forthwith. 3. In view of the said submission, the petitioner is permitted to approach the Assessing Officer with the Bank Guarantee for the appropriate value of the jewellery, to the satisfaction of the Assessing Officer. The Assessing Officer shall consider the same and take appropriate action, if the request of the petitioner is accepted, prior to the next date of hearing. 4. Notice to Respondents 6 to 8 through Court and privately returnable by 29.04.2019. 3. Today Mr.ANR Jayaprathap, learned Junior Standing Counsel informs the Court that the request of the petitioner was considered, the jewellery released and a bank guarantee taken. 4. Pending writ petition, an order of assessment has been made consequent upon the search under Section 132 of the Income Tax Act, 1961 (in short 'Act') and the assessment has also been assailed in appeal, which is pending before the appellate authorities. The petitioner appears to have also moved a representation dated 19.05.2022 seeking refund of tax that, according to the petitioner, has been paid in excess. 5. Mandamus is thus issued to the Assistant Commissioner of Income Tax, Central Circle 2(3), Chennai/R4 to consider the representation dated 19.05.2022 in accordance with law and dispose the same within a period of two weeks from today. This writ petition is disposed as above. 5. Mandamus is thus issued to the Assistant Commissioner of Income Tax, Central Circle 2(3), Chennai/R4 to consider the representation dated 19.05.2022 in accordance with law and dispose the same within a period of two weeks from today. This writ petition is disposed as above. Connected miscellaneous petition is closed. No costs.