Disposed¶40

Principal Chief Commissioner of Income Tax, Shillong and 7 Ors. v. Mrs. Lalhmangaihzuali and 3 Ors.

Gauhati HC22 Mar 2026I.A.(Civil)/231/2025

Case brief

AI extract

What is this about?

Short disposal order in I.A.(Civil)/231/2025, Gauhati High Court, Justice Nelson Sailo, dated 23.03.2026. First side: Principal Chief Commissioner of Income Tax, Shillong and 7 Ors. (income tax authorities, counsel Mr. Suman Chetia); other side: Mrs. Lalhmangaihzuali and 3 Ors. (respondent counsel column blank). Disposed of solely in view of the order passed the same day in linked WP(C) No. 98 of 2025 (Smt. Lalhmangaihzuali v. Union of India and 10 Ors., writ petitioner's counsel Mr. Jordan Rohmingthanga; Addl. AG/GA Mizoram for respondent 11). No statutes, precedents, issues, or monetary amounts appear in the order.

What did the court decide?

In view of the order passed on 23.03.2026 in WP(C) No. 98 of 2025, I.A.(Civil)/231/2025 stands disposed of. ¶40

Principal Chief Commissioner of Income Tax, Shillong and 7 Ors. Vs Mrs. Lalhmangaihzuali and 3 Ors. — Gauhati HC (2026) — LawSathi Research

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GAHC030008682025

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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

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Case No. : I.A.(Civil)/231/2025

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Principal Chief Commissioner of Income Tax, Shillong and 7 Ors. having its office at Aayakar Bhawan, Mahatma Gandhi Road, Shillong, Meghalaya, PIN 793001. 2: Principal Commissioner of Income Tax Shillong

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3: Income Tax Officer Ward - 1 Silchar

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4: Principal Commissioner of Income Tax Guwahati

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5: Deputy Commissioner of Income Tax Central Circle - 1 Guwahati

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6: Principal Director of Income Tax (Investigation) N.E.R. Unit - 2(1)

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7: Deputy Director of Income Tax (Investigation) Unit - 2(1)

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8: Joint/ Additional Commissioner of Income Tax Central Guwahat

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VERSUS

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Mrs. Lalhmangaihzuali and 3 Ors.

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C/o Malsawma, R/o H. No. A 24/1 Near Presbyterian Church, Armed Veng N, Aizawl - 799008, Mizoram. 2:Union of India through the Secretary Ministry of Finance Dept. of Revenue Govt. of India

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3:Commissioner of Income Tax (Appeals) Central N.E.R. Guwahati 4:State of Mizora

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Advocate for the Petitioner : Mr. Suman Chetia

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Advocate for the Respondent :

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Linked Case : WP(C)/98/2025

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Smt. Lalhmangaihzuali C/o Malsawma R/o H. No. A 24/1 Near Presbyterian Church Armed Veng N Aizawl-796008 Mizoram

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VERSUS Union of India and 10 Ors. through the Secretary Ministry of Finance Department of Revenue Govt. of India having its office at Central Secretariat North Block New Delhi 2:Principal Chief Commissioner of Income Tax

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Shillong having its office at Aayakar Bhawan Mahatma Gandhi Road Shillong Meghalaya Pin Code - 793001

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3:Principal Commissioner of Income Tax Shillong having its office a Aayakar Bhawan Mahatma Gandhi Road Shillong Meghalaya Pin Code - 793001

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4:Income Tax Officer Ward - 1

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Silchar Income Tax Office Cr Building Circuit House Road Silchar Assam PIN - 788001

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5:Principal Commissioner of Income Tax

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Guwahati having its office at Aayakar Bhawan Christian Basti G.S. Road Guwahati

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Assam Pin Code - 781005 6:Deputy Commissioner of Income Tax Central Circle - 1 Guwahati having its office at Aayakar Bhawan Christian Basti G.S. Road Guwahati

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Assam Pin Code - 781005

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7:Principal Director of Income Tas (Investigation) N.E.R Unit-2(1) having its office at Room No. 401 Aayakar Bhawan G.S. Road Christian Basti Guwahati - 781005 8:Deputy Director of Income Tax (Investigation)

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Unit-2(1) Room No. 429 4th Floor Aayakar Bhawan Christian Basti G.S.Road Guwahati Assam Pin Code - 781005 9:Joint/Additional Commissioner of Income Tax Central Guwahati Room No - 501 Aayakar Bhawan G.S.Road Christian Basti Guwahati - 781005 10:Commissioner of Income Tas (Appeals) Central N.E.R Guwahati having its office at Room No. 624 Aayakar Bhawan G.S.Road Christian Basti Guwahati - 781005 11:State of Mizoram represented through Public Prosecutor Advocate for the Petitioner : Mr. Jordan Rohmingthanga Advocate for the Respondent : Addl. AG/GA

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Mizoram for R 11

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BEFORE HONOURABLE MR. JUSTICE NELSON SAILO

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ORDER

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23.03.2026

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In view of the order passed today i.e., 23.03.2026 in WP(C) No. 98 of 2025,