Page No.# 1/6 GAHC010139632025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Review.Pet./273/2025 ASSTT COMMISSIONER OF TAXES TINSUKIA TINSUKIA, G.N.B. ROAD, TINSUKIA, ASSAM, PIN 786125 VERSUS M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES A PROPERTIORSHIP FIRM HAVING ITS REGISTERED OFFICE AT LAIPULI, P.O. PANITOLA, TINSUKIA, ASSAM, PIN 786125 2:COMMISSIONER OF TAXES KAR BHAWAN DISPUR GUWAHATI For the Petitioner(s) : Mr. B. Choudhury, Advocate For the Respondent(s) : Mr. G. Rahul, Standing Counsel Linked Case : Review.Pet./47/2026 ASSISTANT COMMISSIONER OF TAXES TINSUKIA G.N.B. ROAD TINSUKIA ASSAM PIN-786125 Page No.# 2/6 VERSUS M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES A PROPRIETORSHIP FIRM HAVING ITS REGISTERED OFFICE AT TINSUKIA ASSAM REPRESENTED BY ITS PROPRIETOR SRI RAJESH KUMAR JALAN AGED ABOUT 53 YEARS S/O LATE LAXMI NARAYAN JALAN R/O HOUSE NO. 17 GAYATRI KUNJ CHITRALEKHA PATH NEAR GNRC HOSPITAL SUPER MARKET P.O. AND P.S.- DISPUR KAMRUP (M) PIN- 781006 ASSAM ------------ Advocate for : MR. B CHOUDHURY Advocate for : MR. D M NATH appearing for M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES Linked Case : Review.Pet./46/2026 ASSISTANT COMMISSIONER OF TAXES TINSUKIA G.N.B. ROAD TINSUKIA ASSAM PIN-786125 VERSUS M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES AND ANR A PROPRIETORSHIP FIRM HAVING ITS REGISTERED OFFICE AT LAIPULI P.O.- PANITOLA TINSUKIA ASSAM PIN-786125 Page No.# 3/6 2:COMMISSIONER OF TAXES KAR BHAWAN DISPUR GUWAHATI-6 ------------ Advocate for : MR. B CHOUDHURY Advocate for : MR. D M NATH(R1) appearing for M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES AND ANR Linked Case : Review.Pet./279/2025 ASSISTANT COMMISSIONER OF TAXES TINSUKIA G.N.B. ROAD TINSUKIA ASSAM PIN 786125 VERSUS M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES AND ANR A PROPERTIORSHIP FIRM HAVING ITS REGISTERED OFFICE AT LAIPULI P.O. PANITOLA TINSUKIA ASSAM PIN 786128 2:COMMISSIONER OF TAXES KAR BHAWAN DISPUR GUWAHATI 6 ------------ Advocate for : MR. B CHOUDHURY Advocate for : MR. D M NATH(R1) appearing for M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES AND ANR Linked Case : Review.Pet./3/2026 ASSISTANT COMMISSIONER OF TAXES TINSUKIA G.N.B. ROAD Page No.# 4/6 TINSUKIA ASSAM PIN 786125 VERSUS M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES AND ANR A PROPERTIORSHIP FIRM HAVING ITS REGISTERED OFFICE AT LAIPULI P.O. PANITOLA TINSUKIA ASSAM PIN 786125 2:COMMISSIONER OF TAXES KAR BHAWAN DISPUR GUWAHATI 6 ------------ Advocate for : MR. B CHOUDHURY Advocate for : SC TAXES appearing for M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES AND ANR Linked Case : Review.Pet./1/2026 ASSISTANT COMMISSIONER OF TAXES TINSUKIA G.N.B.ROAD TINSUKIA ASSAM PIN 786125 VERSUS M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES A PROPERTIORSHIP FIRM HAVING ITS REGISTERED OFFICE AT LAIPULI P.O. PANITOLA TINSUKIA ASSAM PIN 786125 2:COMMISSIONER OF TAXES KAR BHAWAN DISPUR Page No.# 5/6 GUWAHATI 6 ------------ Advocate for : MR. B CHOUDHURY Advocate for : MR. D M NATH(R1) appearing for M/S GAYATRI DISTILLERS AND BOTTLING INDUSTRIES BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH ORDER Date : 24.04.2026 Heard Mr. B. Choudhury, learned counsel appearing on behalf of the Review petitioner. Mr. G. Rahul, learned counsel appears on behalf of the respondents. 2. The present batch of review applications have sought review of the judgment and order dated 21.01.2025 passed in WP(C)/4240/2022 and other analogous writ petitions. 3. This Court has perused the grounds on which the review has been sought for. 4. It is a trite principle of law that for the purpose of exercise of the review jurisdiction, either of the three conditions have to be satisfied i.e., (1) that there is an error apparent on the face of the record while passing the judgment and order; or (2) when materials comes to light which the review petitioner could not place at the time when the impugned judgment and order was passed in spite of due diligence and; or (3) for sufficient Page No.# 6/6 reasons. 5. The grounds on which the instant review application have been filed, in the opinion of this Court do not satisfy any of the three conditions for reviewing the judgment and order dated 21.01.2025 passed in WP(C)/4240/2022 along with connected matters. 6. Under such circumstances, the instant batch of review application stands rejected, without prejudice to the contentions so raised in the review applications in respect to other proceedings. JUDGE Comparing Assistant