https://www.taxtmi.com/caselaws?id=23085 The right to seek assessment-related relief under the Income-tax Act is confined to the assessee and the Department, so a third party with no direct legal prejudice from the assessment has no statutory right to appeal, seek a reference on a question of law, or intervene in reference proceedings under section 256. In the absence of any provision conferring intervention rights and given the limited reference jurisdiction, the intervention application was held not maintainable and was dismissed. en-us Fri, 20 Jul 1990 00:00:00 +0530 Wed, 16 Dec 2009 15:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23085 The right to seek assessment-related relief under the Income-tax Act is confined to the assessee and the Department, so a third party with no direct legal prejudice from the assessment has no statutory right to appeal, seek a reference on a question of law, or intervene in reference proceedings under section 256. In the absence of any provision conferring intervention rights and given the limited reference jurisdiction, the intervention application was held not maintainable and was dismissed. Case-Laws Income Tax Fri, 20 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23085