https://www.taxtmi.com/caselaws?id=390954 The High Court dismissed the writ petition challenging a notice under section 148 of the Income Tax Act, 1961, filed by an individual claiming to be the elected Secretary of the Society. The Court found that the Secretary lacked the necessary authority as per the Society's bye-laws to file the petition, raising concerns about his locus standi. Additionally, the Court noted the absence of clarity on how the Secretary obtained authority and highlighted the non-impleadment of warring parties, rendering the petition non-maintainable. The Court ordered the dismissal of the petition without prejudice to other legal remedies available to the Society. en-us Mon, 16 Dec 2019 00:00:00 +0530 Wed, 15 Jan 2020 07:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390954 The High Court dismissed the writ petition challenging a notice under section 148 of the Income Tax Act, 1961, filed by an individual claiming to be the elected Secretary of the Society. The Court found that the Secretary lacked the necessary authority as per the Society's bye-laws to file the petition, raising concerns about his locus standi. Additionally, the Court noted the absence of clarity on how the Secretary obtained authority and highlighted the non-impleadment of warring parties, rendering the petition non-maintainable. The Court ordered the dismissal of the petition without prejudice to other legal remedies available to the Society. Case-Laws Income Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390954