The Union Of India v. Pawan Kumar Garg

GAHC010104392024 undefined THE GAUHATI HIGH COURT(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WA/193/2024 THE PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION) 4TH FLOOR, NEW AAYAKAR BHAWAN, CHRISTIAN BASTI, G.S. ROAD, GUWAHATI 781005 2: THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION) UNIT-2(3) DIBRUGARH 786008 3: THE ASSTT. DIRECTOR OF INCOME TAX (I AND CI) U-2 AAYAKAR BHAWAN CHRISTIAN BASTI GUWAHATI 781005 4: THE COMMISSIONER OF INCOME TAX AAYAKAR BHAWAN CHRISTIAN BASTI GUWAHATI 781005 5: THE UNION OF INDIA REPRESENTED BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE ROOM NO. 46 NORTH BLOCK NEW DELHI 11000 VERSUS PAWAN KUMAR GARG S/O KEDAR NATH AGARWAL, R/O UNIQUE HEIGHTS, ROOM NO. 304, 3RD FLOOR, OPP BSNL OFFICE, WIRELESS, RUKMANI PATH, DISPUR, ASSAM 781006 Advocate for the Petitioner : MR. S C KEYAL, MR. R K D CHOUDHURY (DY.S.G.I.) Advocate for the Respondent : MR P BARUAH, DR. ASHOK SARAF, Sr. Advocate.,B SARMA,MR. G. DUTTATRAY,MR P K BORA,MR S J SAIKIA,MR. N N DUTTA Linked Case : I.A.(Civil)/1792/2024 THE PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION)4TH FLOOR NEW AAYAKAR BHAWAN CHRISTIAN BASTI G.S. ROAD GUWAHATI 7810052: THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION)UNIT-2(3) DIBRUGARH 786008 3: THE ASSTT. DIRECTOR OF INCOME TAX (I AND CI) U-2AAYAKAR BHAWAN CHRISTIAN BASTI GUWAHATI 781005 4: THE COMMISSIONER OF INCOME TAXAAYAKAR BHAWAN CHRISTIAN BASTI GUWAHATI 781005 5: THE UNION OF INDIAREPRESENTED BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE ROOM NO. 46 NORTH BLOCK NEW DELHI 110001 VERSUS PAWAN KUMAR GARGS/O KEDAR NATH AGARWAL R/O UNIQUE HEIGHTS ROOM NO. 304 3RD FLOOR OPP BSNL OFFICE WIRELESS RUKMANI PATH DISPUR ASSAM 781006 ------------ Advocate for : MR. S C KEYALAdvocate for : appearing for PAWAN KUMAR GARG BEFOREHONOURABLE MR. JUSTICE KALYAN RAI SURANAHONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND 04.12.2024 (K.R. Surana, J) ORDER Both sides are duly represented. The matter stands adjourned today on the prayer made by the learned counsel for the petitioner. List in the 1[st] (first) of January, 2025. JUDGEJUDGE Comparing Assistant