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TMI Blog2018 (9) TMI 1636X X X X Extracts X X X X X X X X Extracts X X X X ..... refore attained majority only recently. The Karta of the HUF having initiated the litigation and having persuade the remedies against the action of the Income Tax department, in absence of any allegations of misfeasance at the hands of the Karta, a member of the HUF individually cannot restart the same litigation. The law does not recognize multiple actions at the hands of different members of an HUF long many years after the cause of action had arisen. One of the essential elements of maintaining a writ petition under Article 226 of the Constitution of India which pertains to Court's discretionary powers of issuing writs, is timely action at the ends of the petitioner. The petitioner cannot file a writ petition 17 years later on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d within the valid period. Subsequently, proceedings under section 158BC and 158BD of the Income Tax Act, 1961 ('the Act' for short) was carried out against various assessees. According to the petitioner, in absence of any search authorization against Rakesh K. Shah HUF, the documents and valuable articles could not have been seized, nor could the said assessee be subjected to proceedings under section 158BC of the Act. Despite various efforts by the Karta of the HUF Rakesh K. Shah, the department did not release the cheques. The petitioner would point out that initially complaint was filed before the Consumer District Redressal Commission, Gujarat, against the bank. The Commission however, held that the remedy of the assessee did n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same litigation. The law does not recognize multiple actions at the hands of different members of an HUF long many years after the cause of action had arisen. One of the essential elements of maintaining a writ petition under Article 226 of the Constitution of India which pertains to Court's discretionary powers of issuing writs, is timely action at the ends of the petitioner. The petitioner cannot file a writ petition 17 years later on the ground that he only recently attained majority. Essentially, the petitioner is taking up the cause for and on behalf of the HUF and not in his individual capacity. The Karta of the family was at the helm of the affairs at the relevant time. The petitioner does not have an independent right to rai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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