https://www.taxtmi.com/caselaws?id=25097 Tenants or occupants are not "persons interested" under Chapter XXA of the Income-tax Act because they have no claim or entitlement to acquisition compensation. Although an occupant may receive notice in the limited circumstances contemplated for persons in occupation, the statutory scheme confines objections to specified persons with an interest in compensation. Dropping acquisition proceedings does not legally prejudice a tenant or create a dispute requiring writ intervention. The decision to discontinue acquisition is administrative, and tenants cannot compel continuation merely on an allegation that the Department erred. Tenants therefore lack locus standi to challenge the dropping of acquisition proceedings. en-us Sat, 28 Nov 1987 00:00:00 +0530 Mon, 25 Jan 2010 13:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25097 Tenants or occupants are not "persons interested" under Chapter XXA of the Income-tax Act because they have no claim or entitlement to acquisition compensation. Although an occupant may receive notice in the limited circumstances contemplated for persons in occupation, the statutory scheme confines objections to specified persons with an interest in compensation. Dropping acquisition proceedings does not legally prejudice a tenant or create a dispute requiring writ intervention. The decision to discontinue acquisition is administrative, and tenants cannot compel continuation merely on an allegation that the Department erred. Tenants therefore lack locus standi to challenge the dropping of acquisition proceedings. Case-Laws Income Tax Sat, 28 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25097