Page No.# 1/2 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 Page No.# 2/2 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 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 Accordingly, the appeal is dismissed, as withdrawn, with liberty as prayed for.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