Court No. - 7 Case :- WRIT TAX No. - 1344 of 2019 Petitioner :- Shree Ram Chandra Mission Respondent :- Commissioner Of Income Tax (Exemption) And 3 Others Counsel for Petitioner :- Ashish Bansal Counsel for Respondent :- S.S.C. Hon'ble Biswanath Somadder,J. Hon'ble Ajay Bhanot,J. notice under section 148 of Income Tax Act, 1961, dated 18th March, 2019, is impugned before us. notice has been issued to following assessee: M/s Shriram Chandra Mission C/o Navneet Kumar Saxena- President M/s Shriram Chandra Mission, R-23, Sector XI, Noida, U.P. -201301 . assessee, however, has not filed instant writ petition through its President. Instead, one Dinesh Kumar, who claims to be its elected Secretary, has instituted writ petition. bye-laws of Society conferring authority upon elected Secretary of writ petitioner to file instant writ petition or for that matter, person claiming to be its elected Secretary have not been brought on record. Further, manner or resolution by which authority was vested in Dinesh Kumar who has pledged his oath before this Court to file this writ petition on behalf of Society while claiming to be its elected Secretary has also not been stated in writ petition. In these circumstances, we find that Dinesh Kumar, claiming to be elected Secretary of Society, does not have any locus standi to file instant -2- writ petition. This issue has particular relevance in this case since, admittedly, there is dispute within Society. main dispute of Society is not subject matter of adjudication in writ proceeding. However, consequential affect of any order that may be passed in this writ petition is likely to effect rights of one of warring / rival party / parties of Society. warring / rival parties who are likely to be affected have not been impleaded in this writ petition. In their absence, writ petition is not maintainable. writ petition is, therefore, liable to be dismissed and is accordingly dismissed. Dismissal of writ petition, however, shall not cause any prejudice to writ petitioner Society, to take such recourse, which may be available in law. Order Date :- 16.12.2019 Deepak/Dhananjai (Biswanath Somadder, J.) (Ajay Bhanot, J.) Shree Ram Chandra Mission v. Commissioner of Income-tax (Exemption) and 3 Other