Dismissing the petition the Court held that; since Karta of HUF had taken appropriate steps at relevant time to protect interest of HUF, in absence of any allegations of misfeasance at hands of Karta, petitioner, a member of HUF, individually could not restart same litigation, long many years after cause of action had arisen.
Alay Rakesh Shah v. DIT (2018) 259 Taxman 189 (Guj)(HC)
S. 132 : Search and seizure-Illegal search-Karta of HUF had initiated litigation against alleged illegal search action of department on HUF at relevant time, a member of HUF individually could not restart same litigation long many years after cause of action had arisen. [S. 158BC, Art. 226]