ASSAM CRICKET ASSOCIATION vs THE UNION OF INDIA Advocate - DY.S.G.I., ,SC, INCOME TAX — WA/157/2026

Case Summary: WA/157/2026 Assam Cricket Association v. Union of India The Gauhati High Court (Bench: Justices Michael Zothankhuma and Sanjeev Kumar Sharma) heard a writ appeal challenging an income tax assessment order dated 23/03/2026 passed under Section 143(3) of the Income Tax Act, 1961. The Assam Cricket Association argued that the Assessing Officer violated natural justice by failing to refer the case to the Commissioner before issuing the assessment order. The court issued notice returnable on 20/07/2026 and kept the maintainability of the writ appeal open, noting that an alternative statutory remedy is available to the appellant via Section 246A before the Commissioner (Appeals). The Income Tax Department contended that the cited procedure applies only to tax exemption cancellation cases, not income assessment cases. This case analysis is maintained by casestatus.in based on publicly available court records.