PRINCIPAL COMMISSIONER OF INCOME TAX vs RAM NARAYAN SAH Advocate - MR. O P BHATI — I.A.(Civil)/1844/2026

Case under Constitution of India Section 226. Disposed: --Disposed Of on 17th June 2026.

Case disposed

CNR: GAHC010108212026

e-Filing Number

29-05-2026

Filing Number

I.A.(Civil)/6186/2026

Filing Date

29-May-2026

Registration No

I.A.(Civil)/1844/2026

Registration Date

02-Jun-2026

Judge

Honourable Mr. Justice Manish Choudhury

Coram

Honourable Mr. Justice Manish Choudhury

Bench Type

Single Bench

Category

10301 - Interlocutory Application (Civil) ( 382 )

Judicial Branch

Civil Section

Decision Date

17-Jun-2026

Nature of Disposal

--Disposed Of

Last updated 18-Jun-2026

Acts & Sections

Constitution of India Section 226

Petitioner(s)

  1. 1.PRINCIPAL COMMISSIONER OF INCOME TAX

    Adv. MS. M L GOPE

  2. 2.INCOME TAX OFFICER

Respondent(s)

  1. 1.RAM NARAYAN SAH Advocate - MR. O P BHATI

Case History

  1. Case disposedDisposed

  2. 17-Jun-2026

    Honourable Mr. Justice Manish ChoudhuryView PDF

    The Gauhati High Court allowed the Income Tax Department's interlocutory application, holding that the earlier judgment dated 20.05.2024 (which had quashed the reassessment notice) was set aside by the Supreme Court's Order dated 10.04.2026. The Supreme Court had determined that amending legislation (Act No. 4 of 2026) altered the legal foundation of the High Court's earlier decision regarding the competence of Jurisdiction Assessing Officers to initiate reassessment proceedings under the E-Assessment Scheme, necessitating remittal for fresh consideration. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 05-Jun-2026

    Honourable Mr. Justice Kardak EteView PDF

  4. 29-May-2026

    Case filed

    Registration No. I.A.(Civil)/1844/2026

casestatus.in Summary

The Gauhati High Court allowed the Income Tax Department's interlocutory application, holding that the earlier judgment dated 20.05.2024 (which had quashed the reassessment notice) was set aside by the Supreme Court's Order dated 10.04.2026. The Supreme Court had determined that amending legislation (Act No. 4 of 2026) altered the legal foundation of the High Court's earlier decision regarding the competence of Jurisdiction Assessing Officers to initiate reassessment proceedings under the E-Assessment Scheme, necessitating remittal for fresh consideration. This case analysis is maintained by casestatus.in based on publicly available court records.

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