Page No.# 1/5 GAHC030008682025 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/231/2025 Principal Chief Commissioner of Income Tax, Shillong and 7 Ors. having its office at Aayakar Bhawan, Mahatma Gandhi Road, Shillong, Meghalaya, PIN 793001. 2: Principal Commissioner of Income Tax Shillong 3: Income Tax Officer Ward - 1 Silchar 4: Principal Commissioner of Income Tax Guwahati 5: Deputy Commissioner of Income Tax Central Circle - 1 Guwahati 6: Principal Director of Income Tax (Investigation) N.E.R. Unit - 2(1) 7: Deputy Director of Income Tax (Investigation) Unit - 2(1) 8: Joint/ Additional Commissioner of Income Tax Central Guwahat VERSUS Mrs. Lalhmangaihzuali and 3 Ors. Page No.# 2/5 C/o Malsawma, R/o H. No. A 24/1 Near Presbyterian Church, Armed Veng N, Aizawl - 799008, Mizoram. 2:Union of India through the Secretary Ministry of Finance Dept. of Revenue Govt. of India 3:Commissioner of Income Tax (Appeals) Central N.E.R. Guwahati 4:State of Mizora Advocate for the Petitioner : Mr. Suman Chetia Advocate for the Respondent : Linked Case : WP(C)/98/2025 Smt. Lalhmangaihzuali C/o Malsawma R/o H. No. A 24/1 Near Presbyterian Church Armed Veng N Aizawl-796008 Mizoram VERSUS Union of India and 10 Ors. through the Secretary Ministry of Finance Department of Revenue Govt. of India having its office at Central Secretariat North Block New Delhi 2:Principal Chief Commissioner of Income Tax Page No.# 3/5 Shillong having its office at Aayakar Bhawan Mahatma Gandhi Road Shillong Meghalaya Pin Code - 793001 3:Principal Commissioner of Income Tax Shillong having its office a Aayakar Bhawan Mahatma Gandhi Road Shillong Meghalaya Pin Code - 793001 4:Income Tax Officer Ward - 1 Silchar Income Tax Office Cr Building Circuit House Road Silchar Assam PIN - 788001 5:Principal Commissioner of Income Tax Guwahati having its office at Aayakar Bhawan Christian Basti G.S. Road Guwahati Assam Pin Code - 781005 6:Deputy Commissioner of Income Tax Central Circle - 1 Guwahati having its office at Aayakar Bhawan Christian Basti G.S. Road Guwahati Assam Pin Code - 781005 Page No.# 4/5 7:Principal Director of Income Tas (Investigation) N.E.R Unit-2(1) having its office at Room No. 401 Aayakar Bhawan G.S. Road Christian Basti Guwahati - 781005 8:Deputy Director of Income Tax (Investigation) Unit-2(1) Room No. 429 4th Floor Aayakar Bhawan Christian Basti G.S.Road Guwahati Assam Pin Code - 781005 9:Joint/Additional Commissioner of Income Tax Central Guwahati Room No - 501 Aayakar Bhawan G.S.Road Christian Basti Guwahati - 781005 10:Commissioner of Income Tas (Appeals) Central N.E.R Guwahati having its office at Room No. 624 Aayakar Bhawan G.S.Road Christian Basti Guwahati - 781005 11:State of Mizoram represented through Public Prosecutor Advocate for the Petitioner : Mr. Jordan Rohmingthanga Advocate for the Respondent : Addl. AG/GA Page No.# 5/5 Mizoram for R 11 BEFORE HONOURABLE MR. JUSTICE NELSON SAILO ORDER 23.03.2026 In view of the order passed today i.e., 23.03.2026 in WP(C) No. 98 of 2025, I.A stands disposed of. JUDGE Comparing Assistant