9911796707
TMI Blog2018 (9) TMI 1636X X X X Extracts X X X X X X X X Extracts X X X X ..... of one Hindu Undivided Family ('HUF' for short) i.e. Rakesh K. Shah HUF. He has prayed that the respondents i.e. the Union of India and Income Tax department be directed to pay to him a sum of Rs. 33,51,29,256/. This prayer arises in following background. 2. According to the petitioner, a search was carried out by the Income Tax authorities at the premises of one Shah Enterprises, a propr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luable 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax department. 3. In our opinion, the petitioner cannot maintain this litigation. The petitioner is a member of HUF. His father Rakesh K. Shah was a Karta of HUF, as stated in the petition, had taken appropriate steps at the relevant time to protect the interest of the HUF. The cause of action arose way back in the year 2001. The petitioner has filed this petition in the year 2018 only on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round 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 raise the grievances.
5. In the result, petition is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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