https://www.taxtmi.com/highlights?id=104840 Locus standi to challenge search and seizure authorisation depends on whether the challenger is the affected person. Where a search is directed against a company, an Additional Director acting only in that capacity cannot maintain a personal challenge to the search or to the manner in which its authorisation was issued. The company is the affected entity for this purpose. The Additional Director may nevertheless appear in response to a summons; failure to do so leaves the authorities free to take measures permitted by law. en-us Mon, 12 Oct 2026 04:18:33 +0530 Mon, 12 Oct 2026 04:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104840 Locus standi to challenge search and seizure authorisation depends on whether the challenger is the affected person. Where a search is directed against a company, an Additional Director acting only in that capacity cannot maintain a personal challenge to the search or to the manner in which its authorisation was issued. The company is the affected entity for this purpose. The Additional Director may nevertheless appear in response to a summons; failure to do so leaves the authorities free to take measures permitted by law. Highlights Income Tax Mon, 12 Oct 2026 04:18:33 +0530 https://www.taxtmi.com/highlights?id=104840