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    <title>2026 (8) TMI 890 - DELHI HIGH COURT</title>
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    <description>A complainant whose information led to reassessment proceedings has no locus standi to be impleaded in writ petitions challenging those proceedings. The Assessing Officer&#039;s action is the subject of challenge, and the Assessing Officer alone must defend it; the complainant has no independent right to participate in the writ proceedings. The impleadment application was rejected. The writ petitions were listed for further hearing, while status quo on recovery and penalty proceedings was maintained until replies were filed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=797016</link>
      <description>A complainant whose information led to reassessment proceedings has no locus standi to be impleaded in writ petitions challenging those proceedings. The Assessing Officer&#039;s action is the subject of challenge, and the Assessing Officer alone must defend it; the complainant has no independent right to participate in the writ proceedings. The impleadment application was rejected. The writ petitions were listed for further hearing, while status quo on recovery and penalty proceedings was maintained until replies were filed.</description>
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      <pubDate>Thu, 06 Aug 2026 00:00:00 +0530</pubDate>
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