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

Case under Gauhati High Court Rules Section V A. Status: Admission. Next hearing: : -.

Admission Next hearing —

CNR: GAHC010096882026

e-Filing Number

15-05-2026

Filing Number

WA/5520/2026

Filing Date

15-May-2026

Registration No

WA/157/2026

Registration Date

18-May-2026

Judge

Honourable Mr. Justice Michael Zothankhuma , Honourable Mr. Justice Sanjeev Kumar Sharma

Coram

Honourable Mr. Justice Michael Zothankhuma , Honourable Mr. Justice Sanjeev Kumar Sharma

Bench Type

Division Bench

Category

10237 - Writ Appeals under the Gauhati High Court Rules. ( 204 )

Judicial Branch

Civil Section

Last updated 29-May-2026

Acts & Sections

Gauhati High Court Rules Section V A

Petitioner(s)

  1. 1.ASSAM CRICKET ASSOCIATION

    Adv. MR. D DAS SR. ADV,MS. RUKMINI BARUA,MS. RUKMINI BARUA, ,MR B GOGOI,MS. PADMINI BARUA,MS. RUKMINI BARUA

Respondent(s)

  1. 1.THE UNION OF INDIA Advocate - DY.S.G.I., ,SC, INCOME TAX

  2. 2.THE COMMISSIONER OF INCOME TAX (EXEMPTION)

  3. 3.THE ASSESSING OFFICER, ASSESSMENT UNIT, NFSC

  4. 4.BOARD OF CONTROL FOR CRICKET IN INDIA

Case History

  1. —

    Next hearingPending

  2. 20-Jul-2026

    Admission

    Honourable Mr. Justice Michael Zothankhuma , Honourable Mr. Justice Sanjeev Kumar Sharma

  3. 25-Jun-2026

    First hearing

    Initial hearing scheduled

  4. 27-May-2026

    Honourable Mr. Justice Michael Zothankhuma,honourable Mr. Justice Sanjeev Kumar SharmaView PDF

    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.

  5. 20-May-2026

    Honourable The Chief Justice,honourable Mr. Justice Arun Dev ChoudhuryView PDF

  6. 15-May-2026

    Case filed

    Registration No. WA/157/2026

casestatus.in Summary

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.

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