I.A.(Civil)/1754/2026 of DEBABRATA SAHA AND ANR Vs THE UNION OF INDIA AND 3 ORS. on 31 May 2026

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GAHC010045692026

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THE GAUHATI HIGH COURT

(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : I.A.(Civil)/1754/2026

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- 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

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AYAKAR BHAWAN

CHRISTIAN BASTI

G.S. ROAD

GUWAHATI-781005.

4:THE INITIATING OFFICER

DEPUTY COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION)

GUWAHATI

NEAR ROOM NO- 313

3RD FLOOR

AAYAKAR BHAWAN G.S. ROAD

CHRISTIAN BASTI

GUWAHATI-781005

ASSAM

------------

Advocate for : MR. H. BURAGOHAIN

Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 3 ORS.

BEFORE

HONOURABLE MR. JUSTICE NELSON SAILO

HONOURABLE MR. JUSTICE RAJESH MAZUMDAR