SATYAJIT SAHA AND 9 ORS vs. THE UNION OF INDIA AND 3 ORS
The appeal is allowed
ITA/1/2026HC Gauhati29 Jan 2026
Bench: HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
Section 19(1)(b)Section 24Section 49
search and seizure operation had been
conducted on 25.03.2015 at the residence of one Sri Pradip Kumar Saha,
Proprietor of M/s Pioneer Foreign Liquor Shop, Agartala, whereupon the seized
documents and other evidences allegedly revealed that Shri Pradip Kumar Saha
had entered into numerous Benami transactions and was operating several
liquor shops in the names of other persons, including