Gauhati High Court
I.A.(Civil)/3040/2026 of JAYANTA ROY Vs THE UNION OF INDIA AND 3 ORS. on 10 September 2026
GAHC010163462026 2026:GAU-AS:13228-DB THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/3040/2026 JAYANTA ROY (PROPRIETOR SONAMURA FOREIGN LIQUOR SHOP NO. 02), SON OF LATE MANORANJAN ROY, HOUSE NO. 2, MATH CHOWMUHANI, KAMARPUKUR, A . A .
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GAHC010163462026
2026:GAU-AS:13228-DB
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : I.A.(Civil)/3040/2026
JAYANTA ROY
(PROPRIETOR SONAMURA FOREIGN LIQUOR SHOP NO. 02), SON OF LATE
MANORANJAN ROY, HOUSE NO. 2, MATH CHOWMUHANI, KAMARPUKUR,
A. A. ROAD, AGARTALA, WEST TRIPURA- 799091
VERSUS
THE UNION OF INDIA AND 3 ORS.
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE, NEW DELHI
2:THE ADDITIONAL COMMISSIONER OF INCOME TAX (BP) -CUM- APPROVING AUTHORITY
AYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
GUWAHATI- 781005
3:THE ASSISTANT COMMISSIONER OF INCOME TAX (BP) -CUM- INITIATING OFFICER
AYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
GUWAHATI- 781005
4:THE INITIATING OFFICER
DEPUTY COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION)
GUWAHATI NER
ROOM NO. 313
3RD FLOOR
AAYAKAR BHAWAN
G.S. ROAD
CHRISTIAN BASTI
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GUWAHATI
ASSAM- 78000
Advocate for the Petitioner : MR. H. BURAGOHAIN, MS. H BORAH,MS A DEVI,M
BURAGOHAIN
Advocate for the Respondent : DY.S.G.I., SC, INCOME TAX
BEFORE
HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA
HONOURABLE MRS. JUSTICE HELEN DAWNGLIANI
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ORDER
Date : 11-09-2026 (M. Zothankhuma, J) Heard Mr. H. Buragohain, learned counsel for the applicant, who submits that there is a delay of 149 days in filing the appeal. Dr. P. Agarwal, learned Senior Standing Counsel for the Income Tax Department submits that she has got no objection to the delay being condoned. Accordingly, the delay of 149 days is condoned. Registry to register the connected appeal and list the same. The I.A. is accordingly disposed of.
JUDGE JUDGE Comparing Assistant