Page No.# 1/3 GAHC010278962025 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/166/2026 SATYAJIT SAHA AND 9 ORS SON OF LATE BINOD LAL SAHA RESIDENT OF TARANAGAR P.O- MOHANPUR BAZAR P.S- SIDHA WEST TRIPURA 799211 2: BHUPAL DEBNATH SON OF LATE HARALAL DEBNATH RESIDENT OF VILLAGE- LAL CHARRA P.O- KHOWAI DISTRICT- KHOWAI WEST TRIPURA- 799201 3: KAJAL SAHA SON OF LATE MANINDRA CHANDRA SAHA RESIDENT OF VILLAGE- USHA BAZAR P.O- AGARTALA WEST TRIPURA- 799009 4: SURENDRALAL ROY SON OF LATE MANINDRALAL ROY RESIDENT OF CHARAKHOWAI DISTRICT- KHAWAL TRIPURA- 799201 5: KRISHNA DAS BANIK SON OF LATE BIRENDRA CHANDRA BANIK RESIDENT OF TOWN- PRATAPGARH ROAD NO 1 P.O- AGARTALA WEST TRIPURA- 799001 6: NIRMAL GHOSH SON OF LATE JAGDISH CHANDRA GHOSH Page No.# 2/3 RESIDENT OF VILLAGE- SEKERKOTE P.O- SEKERKOTE WEST TRIPURA- 799130 7: GOPAL CHANDRA SAHA SON OF LATE SRIMANTA KUMAR SAHA RESIDENT OF TOWN- PRATAPGARH ROAD NO 1 P.O- AGARTALA WEST TRIPURA- 799001 8: NANDA DULAL SAHA SON OF LATE PRAFULLA KUMAR SAHA RESIDENT OF SHIBNAGAR NEAR UDICI CLUB P.O- COLLEGE TILLA WEST TRIPURA- 799004 9: SUBHASH DEBNATH SON OF LATE SUNIL DEBNATH RESIDENT OF VILLAGE- RADHA NAGAR P.O- PURBA NAGAON P.S- RANIR BAZAR WEST TRIPURA- 799035 10: KARUN ROY SON OF LATE KAMAL RANJAN ROY RESIDENT OF JIRANIA P.O- BIRENDRA NAGAR WEST TRIPURA- 799045 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 Page No.# 3/3 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 GUWAHATI ASSAM- 781005 ------------ Advocate for : MR. H. BURAGOHAIN Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 3 ORS BEFORE HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI ORDER 30.01.2026 (M. Zothankhuma, J) In view of the order passed today in ITA 1/2026, the I.A(C) is accordingly disposed of. JUDGE JUDGE Comparing Assistant