https://www.taxtmi.com/caselaws?id=13504 The High Court dismissed the appeal of MICO Employees Association, affirming the Tribunal's decision due to lack of locus standi under the Income-tax Act. The Court emphasized that only an assessee liable to pay tax has the right to appeal, distinguishing between being an aggrieved party and meeting statutory criteria. The judgment underscored that a writ petition challenging an assessment order does not automatically grant the right to appeal. The Court upheld the Tribunal's rejection based on legal principles and precedents. en-us Tue, 03 Apr 2007 00:00:00 +0530 Fri, 29 May 2009 12:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13504 The High Court dismissed the appeal of MICO Employees Association, affirming the Tribunal's decision due to lack of locus standi under the Income-tax Act. The Court emphasized that only an assessee liable to pay tax has the right to appeal, distinguishing between being an aggrieved party and meeting statutory criteria. The judgment underscored that a writ petition challenging an assessment order does not automatically grant the right to appeal. The Court upheld the Tribunal's rejection based on legal principles and precedents. Case-Laws Income Tax Tue, 03 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13504