Dismissed¶27

Sri Nabajyoti Deka v. the Income Tax Officer and 5 Ors.

Gauhati HC19 Jul 2026WP(C)/5273/2025

Case brief

AI extract

What is this about?

Gauhati High Court; WP(C)/5273/2025; Sri Nabajyoti Deka v. The Income Tax Officer and 5 Ors.; Manish Choudhury, J.; order dated 20.07.2026; writ petition dismissed on withdrawal with liberty to file afresh; challenge intended to Section 147A Income Tax Act 1961 inserted by Finance Act 2026; maintainability of Section 148 notice; interim order recalled; all grounds left open; no merits adjudication; income tax; Tezpur/Guwahati.

What did the court decide?

Liberty to withdraw the writ petition and file a fresh writ petition; interim order(s) recalled; all grounds left open for the parties to agitate in the subsequent writ petition, if filed. ¶27

Sri Nabajyoti Deka Vs the Income Tax Officer and 5 Ors. — Income Tax | Gauhati HC (2026)

Page No.# 1/3

GAHC010284172023

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

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WP(C)/5273/2025

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SRI NABAJYOTI DEKA SON OF ROMANI MOHAN DEKA RESIDENT OF FLAT NO 1 L. B. ROAD POST OFFICE TEZPUR POLICE STATION TEZPUR DISTRICT SONITPUR PIN CODE 784001 ASSAM

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VERSUS

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THE INCOME TAX OFFICER AND 5 ORS. WARD - - 1 TEZPUR NEW AAYAKAR BHAWAN EX POLICE LINE TEZPUR P.O. TEZPUR -784001 POLICE STATION- TEZPUR DISTRICT- SONITPUR ASSAM

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2:ADDITIONAL /JOINT COMMISSIONER OF INCOME TAX RANGE-1 GUWAHATI AAYAKAR BHAWAN CHRISTIAN BASTI

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G. S. ROAD P. O. GUWAHATI-781005 POLICE STATION- DISPUR DISTRICTKAMRUP (METRO) ASSAM

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3:PRINCIPAL COMMISSIONER/ COMMISSIONER OF INCOME TAX GUWAHATI AAYAKAR BHAWAN CHRISTIAN BASTI

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G. S. ROAD P. O. GUWAHATI-781005 POLICE STATION- DISPUR DISTRICTKAMRUP (METRO) ASSAM

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4:PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (CCA)

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Page No.# 2/3

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(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 POLICE STATION- DISPUR DISTRICT- KAMRUP (METRO) ASSAM

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5:CENTRAL BOARD OF DIRECT TAXES

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REPRESENTED BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) GOVERNMENT 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.

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-----------Advocate for : MR R GOENKA Advocate for : SC INCOME TAX appearing for THE INCOME TAX OFFICER AND 5 ORS.

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BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY

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ORDER

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20.07.2026

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Heard Mr. R. Goenka, learned Senior Counsel assisted by Mr. U.K. Borthakur, learned counsel for the petitioner and Dr. B.N. Gogoi, learned Standing Counsel, Income Tax Department for all the respondents.

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Mr. Goenka, learned Senior Counsel appearing for the petitioner has submitted that the petitioner intends to challenge the legality and validity of Section 147A of the Income Tax Act, 1961, as inserted by Finance Act, 2026, and also maintainability of the notice issued by virtue of Section 148 of the Income Tax Act, 1961 subsequent to such insertion of Section 147A. Mr.

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Goenka has submitted that that to make such challenge, the petitioner wants to withdraw the writ petition, with liberty to file a writ petition afresh.

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Dr. Gogoi, learned Standing Counsel, Income Tax Department has submitted that he has no objection if the writ petition is allowed to be withdrawn, with liberty, as sought for. However, it shall remain open to the respondents to agitate all the grounds in the subsequent writ petition, if filed.

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In view of the above submissions made by the learned counsel for the parties, the writ petition is dismissed on withdrawal, with the liberty, as sought for. Interim order, if any, passed earlier stands recalled. It is observed that all grounds would remain open for the parties to be agitated in the subsequent writ petition, if filed.

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JUDGE

¶29

Comparing Assistant

Sri Nabajyoti Deka v. the Income Tax Officer and 5 Ors.

Case brief

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Sri Nabajyoti Deka v. the Income Tax Officer and 5 Ors.

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