Tax Law - Income Tax : Guwahati Tax Updates

Hon'ble Gauhati High Court is an illustrious High Court which had handled many income tax matters. 

Before Hon'ble Gauhati High Court, a writ petition WP 7237/2018 : Hansraj Bamalwa v Union of India was filed. It was listed on 2 November 2018 before Hon'ble J. Michael Zothankhuma when the petitioner's counsel submitted that "before proceeding with the search and seizure of the petitioner’s house, the Income Tax personnel did not record their reasons to believe." On 25 Feb 2021 when an IA(Civil) 254/2021 was filed before Hon'ble J. Achintya Malla Bujor Barua, finally it was noted that "when the matter was called on 11.01.2021," Advocate for  "petitioner made a statement that 20 writ petitions included in the said series pertained to transfer of income tax files to the Office at Kolkata."

However, it was noted that this case did not relate to transfer of investigation. Accordingly, Hon'ble Gauhati High Court had restored this writ petition related to income tax matter. 

Source :

Guwahati Court Reporter (GCtR)