Gauhati High Court
Page No.# 1/ vs The Asstt./ Dy. Commissioner Of Income ... on 4 March, 2025
Author: Soumitra Saikia
Bench: Soumitra Saikia
Page No.# 1/10
GAHC010148702017
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/7101/2017
MUKAND SYSTEM AND NETWORKING PRIVATE LTD. and ANR
THIRD FLOOR, ROYAL ARCADE, PART II B. BARUAH ROAD, ULUBARI, P.O.
GHY-7, P.S.- PALTAN BAZAR, DIST- KAMRUPM, ASSAM
2: SHRI RISHI GUPTA
FORMERLY SHRI RISHI KR. GUPTA ABHAY CHANDRA DUTTA LANE
F.A. ROAD
KUMARPARA
P.O. GHY-1
P.S.-BHARALUMUKH
DIST- KAMRUPM
ASSAM
REPRESENTED BY THE DIRECTOR
PAWAN COMMUNICATIONS PVT. LTD
VERSUS
THE ASSTT./ DY. COMMISSIONER OF INCOME TAX and 5 ORS
CIRCLE-4, GUWAHATI, ROOM NO. 502 5TH FLOOR, AYAKAR BHAAN,
CHRISTIAN BASTI, G.S. ROAD P.O. GHY-5, P.S.- DISPUR, DIST- KAMRUPM,
ASSAM
2:ADDITIONAL/JOINT COMMISSIONER OF INCOME TAX
RANGE-4
GUWAHATI
AYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
P.O.GHY-5
P.S.-DISPUR
DIST-KAMRUPM
ASSAM
3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX
Page No.# 2/10
GHY-2
GUWAHATI
AYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
P.O.GHY-5
P.S.-DISPUR
DIST- KAMRUPM
ASSAM
4:PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX CCA
NER
GUWAHATI
OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX NER
FIRST FLOOR
AYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
P.O. GHY-5
P.S.-DISPUR
DIST-KAMRUPM
ASSAM
5:CENTRAL BOARD OF DIRECT TAXES
REPRESENTED BY ITS CHAIRPERSON
UNDER THE MINISTRY OF FINANCE
DEPTT. OF REVENUE
GOVT. OF INDIA
NORTH BLOCK
NEW DELHI-110001
6:UNION OF INDIA
REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE
GOVT. OF INDIA
NEW DELH
Advocate for the Petitioner : MR.R GOENKA, MR.A GOENKA,MR.U K BORTHAKUR
Advocate for the Respondent : ASSTT.S.G.I., MR. S C KEYAL (SR. S.C., CBDT, IT (NER), R1-
R5),MS.N HAWELIA(SC, INCOME TAX, (R - 1TO 4))
Linked Case : WP(C)/7103/2017
Page No.# 3/10
MUKAND INFRASTRUCTURE PVT. LTD.
ABHAY CHANDRA DUTTA LANE
F.A. ROAD
KUMARPARA
P.O. GHY-1
P.S.- BHARALUMUKH
DIST- KAMRUPM
ASSAM
2: SHRI RISHI GUPTA
FORMERLY SHRI RISHI KR. GUPTA ABHAY CHANDRA DUTTA LANE
F.A. ROAD
KUMARPARA
P.O. GHY-1
P.S.-BHARALUMUKH
DIST- KAMRUPM
ASSAM
REPRESENTED BY THE DIRECTOR
PAWAN COMMUNICATIONS PVT. LTD.
VERSUS
THE ASSTT./ DY. COMMISSIONER OF INCOME TAX and 5 ORS
CIRCLE-4
GUWAHATI
ROOM NO. 502
5TH FLOOR
AYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
P.O. GHY-5
P.S.- DISPUR
DIST- KAMRUPM
ASSAM
2:ADDITIONAL/JOINT COMMISSIONER OF INCOME TAX
RANGE-4
GUWAHATI
AYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
P.O.GHY-5
P.S.-DISPUR
DIST-KAMRUPM
ASSAM
3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX
GHY-2
GUWAHATI
Page No.# 4/10
AYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
P.O.GHY-5
P.S.-DISPUR
DIST- KAMRUPM
ASSAM
4:PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX CCA
NER
GUWAHATI
OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX NER
FIRST FLOOR
AYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
P.O. GHY-5
P.S.-DISPUR
DIST-KAMRUPM
ASSAM
5:CENTRAL BOARD OF DIRECT TAXES
REPRESENTED BY ITS CHAIRPERSON
UNDER THE MINISTRY OF FINANCE
DEPTT. OF REVENUE
GOVT. OF INDIA
NORTH BLOCK
NEW DELHI-110001
6:UNION OF INDIA
REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE
GOVT. OF INDIA
NEW DELHI
------------
Advocate for : MR. A GOENKA
Advocate for : MS. N HAWELIA SC
INCOME TAX
R - 1 TO 4 appearing for THE ASSTT./ DY. COMMISSIONER OF INCOME TAX
and 5 ORS
Linked Case : WP(C)/7102/2017
MUKAND INFOTEL PRIVATE LIMITED and ANR.
ABHAY CHANDRA DUTTA LANE
F A ROAD
KUMARPARA
Page No.# 5/10
P.O- GUWAHATI- 781001
P.S- BHARALUMUKH
DIST- KAMRUPM
ASSAM
2: RISHI GUPTAFORMERLY RISHI KUMAR GUPTA
ABHAY CHANDRA DUTTA LANE
FA ROAD
KUMARPARA
P.O- GUWAHATI- 781001
P.S- BHARALUMUKH
DIST- KAMRUP METRO
ASSAM
VERSUS
THE ASSTT./ DY. COMMISSIONER OF INCOME TAX and 5 ORS
CIRCLE-4
GUWAHATI
ROOM NO. 502
5TH FLOOR
AAYKAR BHAWAN
CHRISTIAN BASTI
G S ROAD
P.O- GUWAHATI- 781005
P.S- DISPUR
ASSAM
2:ADDITIONAL/JOINT COMMISSIONER OF INCOME TAX
RANGE-4
GUWAHATI
AAYKAR BHAWAN
CHRISTIAN BASTI
G S ROAD
P.O- GUWAHATI- 781005
P.S- DISPUR
ASSAM
3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX
GUWAHATI-2
GUWAHATI
AAYKAR BHAWAN
CHRISTIAN BASTI
G S ROAD
P.O- GUWAHATI- 781005
P.S- DISPUR
ASSAM
4:PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXCCANER
Page No.# 6/10
GUWAHATI
OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX NER
FIRST FLOOR
AAYKAR BHAWAN
CHRISTIAN BASTI
G S ROAD
P.O- GUWAHATI- 781005
P.S- DISPUR
ASSAM
5:CENTRAL BOARD OF DIRECT TAXES
REP. BY ITS CHAIRPERSON
UNDER THE MIN OF FINANCEDEPTT OF REVENUE
GOVT OF INDIA
NORTH BLOCK
NEW DELHI- 110001
6:UNION OF INDIA
REP. BY THE SECRETARY TO THE MIN OF FINANCE
GOVT OF INDIA
NEW DELHI
------------
Advocate for : MR.U K BORTHAKUR
Advocate for : MR. S C KEYAL appearing for THE ASSTT./ DY. COMMISSIONER
OF INCOME TAX and 5 ORS
Linked Case : WP(C)/7482/2017
PAWAN CEMENT CO. PVT. LTD. and ANR.
REP. BY ITS DIRECTOR SHRI RAJESH KUMAR MITTAL
SHANTI SADAN ALOK PRESS
BYE LANE ROAD
NARAYAN NAGAR
KUMARPARA
P.O. GUWAHATI - 781009
P.S. BHARALUMUKH DIST. KAMRUP M
ASSAM.
2: SHRI RAAJESH KUMAR MITTAL
SHANTI SADAN
ALOM PRESS
BYE LANE ROAD
NARAYAN NAGAR
KUMARPARA P.O. GUWAHATI - 781009
P.S. BHARALUMUKH DIST. KAMRUP METRO
ASSAM
Page No.# 7/10
VERSUS
THE ASSISTANT/DEPUTY COMMISSIONER OF INCOME TAX and 5 ORS.
CIRCLE-4
GUWAHATI ROOM NO. 502
5TH FLOOR
AAYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
P.O. GUWAHATI - 781005
P.S. DISPUR
DIST. KAMRUP METRO
ASSAM
2:ADDITIONAL /JOINT COMMISSIONER OF INCOME TAX
RANGE -4
GUWAHATI AAYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
P.O. GUWAHATI - 781005
P.S. DISPUR
DIST. KAMRUP METRO
ASSAM
3:PRINCIPAL COMMISSIONER/
COMMISSIONER OF INCOME TAX
GUWAHATI -2
GUWAHATI
AAYAKAR BHAWAN
CHRISTIAN BASTI
GS ROAD
P.O. GUWAHATI-781005 P.S. DISPUR
DIST. KAMRUP METRO
ASSAM
4:PRINCIPAL CHIEF COMMISSIONER
OF INCOME TAX CCA
NER
GUWAHATI
OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX NER
FIRST FLOOR
AAYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
P.O. GUWAHATI-781005
P.S. DISPUR
DIST. KAMRUP METRO
Page No.# 8/10
ASSAM
5:CENTRAL BOARD OF DIRECT TAXES
REP. BY ITS CHAIRPERSON
UNDER THE MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVT. OF INDIA
NORTH BLOCK
NEW DELHI- 110001.
6:THE UNION OF INDIA
REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE
GOVT. OF INDIA
NEW DELHI.
------------
Advocate for : MR.A GOENKA
Advocate for : MR. D C BORAH R- 5and6 appearing for THE ASSISTANT/DEPUTY
COMMISSIONER OF INCOME TAX and 5 ORS.
Linked Case : WP(C)/7104/2017
PAWAN COMMUNICATIONS PRIVATE LTD. and ANR.
ABHAY CHANDRA DUTTA LANE
F.A. ROAD
KUMARPARA
P.O. GHY-1
P.S.- BHARALUMUKH
DIST- KAMRUPM
ASSAM
2: SHRI RISHI GUPTA
FORMERLY SHRI RISHI KR. GUPTA ABHAY CHANDRA DUTTA LANE
F.A. ROAD
KUMARPARA
P.O. GHY-1
P.S.-BHARALUMUKH
DIST- KAMRUPM
ASSAM
REPRESENTED BY THE DIRECTOR
PAWAN COMMUNICATIONS PVT. LTD.
VERSUS
THE ASSTT./DY. COMMISSIONER OF INCOME TAX
CIRCLE-4
GUWAHATI ROOM NO. 502
Page No.# 9/10
5TH FLOOR
AYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
P.O. GHY-5
P.S. DISPUR
DIST-KAMRUP M
ASSAM
2:ADDITIONAL/JOINT COMMISSIONER OF INCOME TAX
RANGE-4
GUWAHATI
AYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
P.O.GHY-5
P.S.-DISPUR
DIST-KAMRUPM
ASSAM
3:PRINCIPAL COMMISSIONER/COMMISSIONER OF INCOME TAX
GHY-2
GUWAHATI
AYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
P.O.GHY-5
P.S.-DISPUR
DIST- KAMRUPM
ASSAM
4:PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX CCA
NER
GUWAHATI
OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX NER
FIRST FLOOR
AYAKAR BHAWAN
CHRISTIAN BASTI
G.S. ROAD
P.O. GHY-5
P.S.-DISPUR
DIST-KAMRUPM
ASSAM
5:CENTRAL BOARD OF DIRECT TAXES
REPRESENTED BY ITS CHAIRPERSON
UNDER THE MINISTRY OF FINANCE
DEPTT. OF REVENUE
Page No.# 10/10
GOVT. OF INDIA
NORTH BLOCK
NEW DELHI-110001
6:UNION OF INDIA
REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE
GOVT. OF INDIA
NEW DELHI
------------
Advocate for : MR.U K BORTHAKUR
Advocate for : ASSTT.S.G.I. appearing for THE ASSTT./DY. COMMISSIONER OF
INCOME TAX
BEFORE
HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
ORDER
04.03.2025
Matter be listed after four weeks, on a date to be fixed by the Registry.
The learned counsel for the petitioner shall place before the Court the
relevant judgment, if any, on the next date fixed.
List accordingly.
JUDGE
Comparing Assistant
