1 Serial No.07 Regular List HIGH COURT OF MEGHALAYA AT SHILLONG WP(C). No. 396 of 2025 Date of Decision: 02.04.2026 1. York Print Private Limited Registered Office: 9th Mile, G S Road, Vill- Baridua District: Ri-Bhoi, PIN Code: 793101 State: Meghalaya Correspondence Office: 301, Orion Towers, Christain Basti, G. S. Road, City: Guwahati, District: Kamrup (Metropolitan), PIN Code: 781005, State: Assam. 2. Sri. Arjun Mehra, aged about 36 years Son of Sri Anil Kumar Mehra, Resident of Flat No. 1002, 10th Floor, E-Block, Spanish Garden, RGB Road, Guwahati (Assam) District: Kamrup (Metropolitan), Pin Code: 781005, State: Assam … Petitioners -Versus- 1. The Assistant Commissioner of Income Tax, Circle - Shillong, Aayakar Bhawan, Mahatma Gandhi Road, Shillong, East Khasi Hills, Meghalaya. 2. Additional/ Joint Commissioner of Income Tax, Range-Shillong, Aayakar Bhawan, Mahatma Gandhi Road, Shillong, East Khasi Hills, Meghalaya. 2026:MLHC:293-DB 2 3. Principal Commissioner/ Commissioner of Income Tax, Shillong, Aayakar Bhawan, Mahatma Gandhi Road, Shillong, East Khasi Hills, Meghalaya. 4. Chief Commissioner of Income Tax, Shillong, Aayakar Bhawan, Mahatma Gandhi Road, Shillong, East Khasi Hills, Meghalaya. 5. Principal Chief Commissioner of Income Tax (CCA), (NER), Guwahati, Office of the Principal Chief Commissioner of Income Tax (NER), First Floor, Aayakar Bhawan, Christian Basti, G. S. Road, District: Kamrup (Metro), PIN Code: 781005, Assam. 6. Central Board of Direct Taxes, Represented by its Chairperson, under the Ministry of Finance, (Department of Revenue), Government of India, North Block, New Delhi-110001. 7. Union of India, Represented by the Secretary to the Ministry of Finance, Government of India, New Delhi. … Respondents Coram: Hon’ble Mr. Justice H. S. Thangkhiew, Judge Hon’ble Mr. Justice B. Bhattacharjee, Judge Appearance: For the Petitioner/Applicant(s) : Mr. R.Goenka, Adv. Mr. I.Kharmujai, Adv. For the Respondent(s) : Ms. M.Myrchiang, Adv. vice Dr. N.Mozika, DSGI for R 7 2026:MLHC:293-DB 3 i) Whether approved for reporting in Yes/No Law journals etc: ii) Whether approved for publication Yes/No in press: Per. H.S. Thangkhiew, Judge: JUDGMENT AND ORDER (ORAL) 1. Mr. R.Goenka, learned counsel for the petitioner prays that he may be allowed to withdraw the instant writ petition as there has been a change in the Finance Act, as an amendment has been recently inserted in March, 2026 itself. He however, prays that he may be allowed liberty to file afresh if fresh cause of action arises. 2. Accordingly, on the statements made by Mr. R.Goenka, learned counsel for the petitioner, the writ petition stands closed on withdrawal, however, with liberty to file afresh, should a fresh cause of action arise. 3. Matter stands disposed of. (B. Bhattacharjee) (H.S. Thangkhiew) JUDGE JUDGE 2026:MLHC:293-DB Digitally signed by SAMANTHA ANNA LIYA RYNJAH Date: 2026.04.02 17:41:39 IST