Gauhati High Court
Page No.# 1/4 vs Biswadip Ghosh on 30 October, 2024
Author: Michael Zothankhuma
Bench: Michael Zothankhuma
Page No.# 1/4
GAHC010293792023
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : Review.Pet./14/2024
UNION OF INDIA
THROUGH THE SECRETARY MINISTRY OF FINANCE DEPTT. OF REVENUE,
HAVING ITS OFFICE AT THE CENTRAL SECRETARIAT NORTH BLOCK NEW
DELHI-110001
2: INCOME TAX OFFICER
W-1 SILCHAR
HAVING HIS OFFICE AT AAYKAR BHAWAN PWD ROAD
SILCHAR
ASSAM-788001
3: PRINCIPAL COMMISSIONER OF INCOME TAX
SHILLONG
HAVING HIS OFFICE AT AAYKAR BHAWAN MAHATMA GANDHI ROAD
SHILLONG MEGHALAYA-793001
4: NATIONAL FACELESS ASSESSMENT CENTRE. DELHI
HAVING ITS OFFICE AT 2ND FLOOR
JAWAHARLAL NEHRU STADIUM DELHI-11000
VERSUS
BISWADIP GHOSH
S/O MRINAL KANTI GHOSH HAVING ITS RESIDENCE AT NEON ROAD
COLLEGE RAOD SILCHAR CACHAR-788004
Advocate for the Petitioner : MR. S C KEYAL, SC, INCOME TAX
Advocate for the Respondent : ,
Page No.# 2/4
Linked Case : Review.Pet./70/2024
UNION OF INDIA AND 3 ORS.
THROUGH THE SECRETARY
MINISTRY OF FINANCE DEPTT. OF REVENUE
HAVING ITS OFFICE AT THE CENTRAL SECRETARIATE NORTH BLOCK
NEW DELHI- 110001.
2: INCOME TAX OFFICER
W-1 SILCHAR
HAVING HIS OFFICE AT AAYKAR BHAWAN PWD ROAD
SILCHAR
ASSAM-788001.
3: PRINCIPAL COMMISSIONER OF INCOME TAX
SHILLONG
HAVING HIS OFFICE AT AAYKAR BHAWAN MAHATMA GANDHI ROAD
SHILLONG MEGHALAYA-793001.
4: NATIONAL FACELESS ASSESSMENT CENTRE
DELHI
HAVING ITS OFFICE AT 2ND FLOOR
JAWAHARLAL NEHRU STADIUM
DELHI- 110003.
VERSUS
SARIKA MOHTA
D/O GANGA RAM LAHOTI
HAVING HER RESIDENCE AT JANIGANAG BAZAR
SILCHAR
CACHAR- 788001.
------------
Advocate for : MR. S C KEYAL
Advocate for : appearing for SARIKA MOHTA
Linked Case : Review.Pet./68/2024
UNION OF INDIA
THROUGH THE SECRETARY MINISTRY OF FINANCE DEPTT. OF REVENUE
HAVING ITS OFFICE AT THE CENTRAL SECRETARIAT NORTH BLOCK NEW
DELHI-110001
Page No.# 3/4
2: INCOME TAX OFFICER
W-1 SILCHAR
HAVING HIS OFFICE AT AAYKAR BHAWAN PWD ROAD
SILCHAR
ASSAM-788001
3: PRINCIPAL COMMISSIONER OF INCOME TAX
SHILLONG
HAVING HIS OFFICE AT AAYKAR BHAWAN MAHATMA GANDHI ROAD
SHILLONG MEGHALAYA-793001
4: NATIONAL FACELESS ASSESSMENT CENTRE. DELHI
HAVING ITS OFFICE AT 2ND FLOOR
JAWAHARLAL NEHRU STADIUM DELHI-110003
VERSUS
SUNIL MOHTA
S/O KISHAN LAL MOHTA HAVING HIS RESIDENCE AT JANIGANG BAZAR
SILCHAR
CACHAR-788001
------------
Advocate for : MR. S C KEYAL
Advocate for : appearing for SUNIL MOHTA
Linked Case : Review.Pet./69/2024
UNION OF INDIA
THROUGH THE SECRETARY MINISTRY OF FINANCE DEPTT. OF REVENUE
HAVING ITS OFFICE AT THE CENTRAL SECRETARIAT NORTH BLOCK NEW
DELHI-110001
2: INCOME TAX OFFICER
W-1 SILCHAR
HAVING HIS OFFICE AT AAYKAR BHAWAN PWD ROAD
SILCHAR
ASSAM-788001
3: PRINCIPAL COMMISSIONER OF INCOME TAX
SHILLONG
HAVING HIS OFFICE AT AAYKAR BHAWAN MAHATMA GANDHI ROAD
SHILLONG MEGHALAYA-793001
4: NATIONAL FACELESS ASSESSMENT CENTRE. DELHI
HAVING ITS OFFICE AT 2ND FLOOR
Page No.# 4/4
JAWAHARLAL NEHRU STADIUM DELHI-110003
VERSUS
SITU GUGULIA
D/O SURENDRA KOTHARI
HAVING HER RESIDENCE AT C/O ANAND ARCADE HOSPITAL ROAD
SILCHAR
788001
------------
Advocate for : MR. S C KEYAL
Advocate for : appearing for SITU GUGULIA
BEFORE
HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA
ORDER
30.10.2024
Mr. K. Jain, learned counsel appears on behalf of the review petitioner. He
has submitted an acknowledgement receipt issued by the Registry of this Court
showing that steps has been taken by the review petitioner for service of notice
upon the respondent on 30.10.2024.
This is the second time that notice has been issued to the respondent.
A perusal of the impugned order prima facie shows that the review
petitioner may have a case in terms of the judgments of the Supreme Court in
the case of (1) Union of India & Others Vs. Ashish Agarwal, reported in
(2023) 1 SCC 617 and (2) Union of India & Ors. Vs. Rajeev Bansal,
reported in 2024 0 Supreme (SC) 854.
List the matter on 03.12.2024.
JUDGE
Comparing Assistant
