Page No.# 1/2 GAHC010045692026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/1754/2026 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- 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 Page No.# 2/2 AYAKAR BHAWAN CHRISTIAN BASTI G.S. ROAD GUWAHATI-781005. 4:THE INITIATING OFFICER DEPUTY COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION) GUWAHATI NEAR ROOM NO- 313 3RD FLOOR AAYAKAR BHAWAN G.S. ROAD CHRISTIAN BASTI GUWAHATI-781005 ASSAM ------------ Advocate for : MR. H. BURAGOHAIN Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND 3 ORS. BEFORE HONOURABLE MR. JUSTICE NELSON SAILO HONOURABLE MR. JUSTICE RAJESH MAZUMDAR ORDER 01.06.2026 (Nelson Sailo, J) In view of the interim order passed today in ITA No.2/2026, the Interlocutory Application stands disposed of. JUDGE JUDGE Comparing Assistant