Page No.# 1/2 GAHC010163462026 2026:GAU-AS:13228-DB THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/3040/2026 JAYANTA ROY (PROPRIETOR SONAMURA FOREIGN LIQUOR SHOP NO. 02), SON OF LATE MANORANJAN ROY, 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 AYAKAR BHAWAN CHRISTIAN BASTI G.S. ROAD GUWAHATI- 781005 4:THE INITIATING OFFICER DEPUTY COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION) GUWAHATI NER ROOM NO. 313 3RD FLOOR AAYAKAR BHAWAN G.S. ROAD CHRISTIAN BASTI Page No.# 2/2 GUWAHATI ASSAM- 78000 Advocate for the Petitioner : MR. H. BURAGOHAIN, MS. H BORAH,MS A DEVI,M BURAGOHAIN Advocate for the Respondent : DY.S.G.I., SC, INCOME TAX BEFORE HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA HONOURABLE MRS. JUSTICE HELEN DAWNGLIANI ORDER Date : 11-09-2026 (M. Zothankhuma, J) Heard Mr. H. Buragohain, learned counsel for the applicant, who submits that there is a delay of 149 days in filing the appeal. Dr. P. Agarwal, learned Senior Standing Counsel for the Income Tax Department submits that she has got no objection to the delay being condoned. Accordingly, the delay of 149 days is condoned. Registry to register the connected appeal and list the same. The I.A. is accordingly disposed of. JUDGE JUDGE Comparing Assistant