Tenzing Phunch Khrimey vs The Union Of India And 2 Ors on 23 June, 2025

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Gauhati High Court

Tenzing Phunch Khrimey vs The Union Of India And 2 Ors on 23 June, 2025

Bench: Sanjay Kumar Medhi

                                                                            Page No.# 1/2

GAHC010132942025




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

                                 Case No. : WP(C)/3453/2025

            TENZING PHUNCH KHRIMEY
            SON OF LATE PEMA KHANDU KHRIMEY, RESIDENT OF RUPA TOWN, RUPA
            DO, THONGRE, WEST KAMENG, ARUNACHAL PRADESH.



            VERSUS

            THE UNION OF INDIA AND 2 ORS
            REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE,
            GOVERNMENT OF INDIA, NEW DELHI.

            2:THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
             KAR BHAWAN
             G.S. ROAD
             SWARAJ NAGAR
             GANESHGURI
             GUWAHATI-781006
             DIST. KAMRUP METRO
            ASSAM

            3:THE INCOME TAX OFFICER
            WARD- NORTH LAKHIMPUR
            ASSA

Advocate for the Petitioner   : MR. O P BHATI, S. K. GUPTA,MR. P SARMA,MR T C DAS

Advocate for the Respondent : DY.S.G.I., SC, INCOME TAX
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                                 BEFORE
                HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

                                      ORDER

23.06.2025 Heard Shri O.P. Bhati, learned counsel for the petitioner, who has put to challenge the Notice dated 29.07.2024 issued under Section 148A (b), order dated 23.08.2024 issued under Section 148A (d) and notice dated 23.08.2024 issued under Section 148 A of the Income Tax Act, 1961.

Amongst others, the petitioner has contended that the notices are time barred and could not have been issued.

Shri S.C. Keyal, the learned Standing Counsel, Income Tax Department has however refuted the said projection and has submitted that taking into consideration the amount involved, the notices are not time barred.

Let notice be issued, returnable on 01.08.2025.

Shri A. Dutta, learned C.G.C. accepts notice on behalf of the respondent no.1 whereas Shri Keyal, the learned Standing Counsel, Income Tax Department accepts notice on behalf of the respondent nos. 2 and 3.

Let extra copies of the writ petition be served upon the learned counsel for the respondents by tomorrow, i.e., 24.06.2025.

Till the next date fixed, no coercive action be taken against the petitioner.

The interim order being passed at the motion stage will however be reconsidered after instructions are received.

JUDGE Comparing Assistant

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