Gauhati High Court
Page No.# 1/4 vs The Deputy Commissioner Of Income ... on 29 November, 2022
Page No.# 1/4
GAHC010129512022
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/4385/2022
BANAMALI DAS AND ANR.
S/O LT. RAJEN DAS R/O H. NO. 42 BAKRAPARA NEAR DISNEY LAND
SCHOOL, KHANAPARA, GUWAHATI-781002
2: BHAGYA KALITA
R/O PIYOLI PHUKAN ROAD
REHABARI GUWAHATI
ASSAM-78100
VERSUS
THE DEPUTY COMMISSIONER OF INCOME TAX (BPU) AND ORS.
GUWAHATI, O/O DEPUTY COMMISSIONER OF INCOME TAX (BP)
GUWAHATI, AAYKAR BHAWAN, CHRISTIAN BASTI G.S. ROAD,
GUWAHATI-781005
2:THE JIONT COMMISSIONER OF INCOME TAX (BPU)
GUWAHATI
O/O DEPUTY COMMISSIONER OF INCOME TAX (BP) GUWAHATI
AAYKAR BHAWAN
CHRISTIAN BASTI G.S. ROAD
GUWAHATI-781005
3:THE ADJUDICATING AUTHORITY
APPOINTED UNDER SECTION 7 OF THE PROHIBITION OF BENAMI
PROPERTY TRANSACTIONS ACT
1988 WITH ITS OFFICE AT 10-B MIDDLETON ROW
1ST FLOOR
INCOME TAX BUILDING KOLKATA
70007
Advocate for the Petitioner : MS. A NEOG
Advocate for the Respondent : ASSTT.S.G.I.
Page No.# 2/4
Linked Case : WP(C)/4390/2022
GANESH CHANDRA DAS AND ANR
S/O LT. DADHIRAM DAS
R/O MEGHALI PATH PUB SARANIA
P.O. AND P.S. CHANDMARI
GUWAHATI-781003
2: BHAGYA KALITA
R/O PIYOLI PHUKAN ROAD
REHABARI GUWAHATI
ASSAM-781008
VERSUS
THE DEPUTY COMMISSIONER OF INCOME TAX (BP) AND ORS.
GUWAHATI
O/O DEPUTY COMMISSIONER OF INCOME TAX (BP) GUWAHATI
AAYKAR BHAWAN
CHRISTIAN BASTI G.S. ROAD
GUWAHATI-781005
2:THE JIONT COMMISSIONER OF INCOME TAX (BPU)
GUWAHATI
O/O DEPUTY COMMISSIONER OF INCOME TAX (BP) GUWAHATI
AAYKAR BHAWAN
CHRISTIAN BASTI G.S. ROAD
GUWAHATI-781005
3:THE ADJUDICATING AUTHORITY
APPOINTED UNDER SECTION 7 OF THE PROHIBITION OF BENAMI
PROPERTY TRANSACTIONS ACT
1988 WITH ITS OFFICE AT 10-B MIDDLETON ROW
1ST FLOOR
INCOME TAX BUILDING KOLKATA
700071
------------
Advocate for : MS. A NEOG
Advocate for : ASSTT.S.G.I. appearing for THE DEPUTY COMMISSIONER OF
INCOME TAX (BP) AND ORS.
Linked Case : WP(C)/4387/2022
SAILEN DAS AND ANR.
S/O LT. KRISHNA KANTA DAS R/O HOUSE NO. 4 BY LANE NO. 6 P.O. LACHIT
NAGAR
P.S. PALTAN BAZAR
Page No.# 3/4
GUWAHATI-781007
2: BHAGYA KALITA
R/O PIYOLI PHUKAN ROAD
REHABARI GUWAHATI
ASSAM-781008
VERSUS
THE DEPUTY COMMISSIONER OF INCOME TAX (BP) AND ORS.
GUWAHATI
O/O DEPUTY COMMISSIONER OF INCOME TAX (BP) GUWAHATI
AAYKAR BHAWAN
CHRISTIAN BASTI G.S. ROAD
GUWAHATI-781005
2:THE JIONT COMMISSIONER OF INCOME TAX (BPU)
GUWAHATI
O/O DEPUTY COMMISSIONER OF INCOME TAX (BP) GUWAHATI
AAYKAR BHAWAN
CHRISTIAN BASTI G.S. ROAD
GUWAHATI-781005
3:THE ADJUDICATING AUTHORITY
APPOINTED UNDER SECTION 7 OF THE PROHIBITION OF BENAMI
PROPERTY TRANSACTIONS ACT
1988 WITH ITS OFFICE AT 10-B MIDDLETON ROW
1ST FLOOR
INCOME TAX BUILDING KOLKATA
700071
------------
Advocate for : MS. A NEOG
Advocate for : ASSTT.S.G.I. appearing for THE DEPUTY COMMISSIONER OF
INCOME TAX (BP) AND ORS.
BEFORE
HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI
ORDER
29.11.2022
Heard Shri PK Goswami, learned Senior Counsel along with Shri K. Goswami,
learned Senior Counsel assisted by Shri A. Sandilya, learned counsel for the
petitioners. Also heard Shri SC Keyal, learned Standing Counsel, Income Tax
Department.
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All these three writ petitions are common in nature as a similar relief is prayed
for and therefore, analogous hearing was done.
Hearing is concluded.
Judgment is reserved.
Interim order passed earlier to continue till the delivery of the judgment.
JUDGE
Comparing Assistant
