Gauhati High Court
ITA/2/2026 of DEBABRATA SAHA AND ANR Vs THE UNION OF INDIA AND 3 ORS. on 23 July 2026
GAHC010045692026 2026:GAU-AS:10148-DB THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : ITA/2/2026 DEBABRATA SAHA AND ANR (PROPRIETOR, MOTORSTAND FOREIGN LIQUOR SHOP) SON OF SRI BINOD LAL SAHA, RESIDENT OF SHANT PARA, TRIPURA- 799001, AGARTALA 2:
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GAHC010045692026
2026:GAU-AS:10148-DB
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : ITA/2/2026
DEBABRATA SAHA AND ANR
(PROPRIETOR, MOTORSTAND FOREIGN LIQUOR SHOP) SON OF SRI BINOD
LAL SAHA, RESIDENT OF SHANT PARA, TRIPURA- 799001, AGARTALA
2: JAYANTA ROY
(PROPRIETOR
SONAMURA FOREIGN LIQUOR SHOP NO. 02) S/O LATE MANORANJAN
ROY
R/O HOUSE NO. 2
MATH CHOWMUHANI
KAMARPUKUR
A.A ROAD AGARTALA
WEST TRIPURA- 79909
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
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NEAR ROOM NO- 313
3RD FLOOR
AAYAKAR BHAWAN G.S. ROAD
CHRISTIAN BASTI
GUWAHATI-781005 ASSA
Advocate for the Petitioner : MR. H. BURAGOHAIN, MS A DEVI,MS. H BORAH,M
BURAGOHAIN
Advocate for the Respondent : DY.S.G.I., SC, INCOME TAX
BEFORE
HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA
HONOURABLE MR. JUSTICE RAJESH MAZUMDAR
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ORDER
Date : 24.07.2026 (M. Zothankhuma, J) Mr. H. Buragohain, learned counsel for the appellant submits that on considering the issue raised by this Court, he has obtained instructions from his client. He accordingly submits that the appellant would like to withdraw the appeal and file separate appeals. Dr. P. Agarwal, learned Senior Standing Counsel, IT Department appears for all the respondents. The prayer of Mr. H. Buragohain is allowed. Accordingly, the appeal is dismissed, as withdrawn, with liberty as prayed for. Interim order passed earlier stands vacated.
JUDGE JUDGE Comparing Assistant