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
4. The Ministry of Finance, vide Notification No. 40/2017/F No.173/429/2016-
ITA, notified the appointment of an Initiating Officer to perform the functions of
the authority under the Act. The appellants appeared before the Initiating
Officer on 14.03.2018 to record their statements under Section 19(1)(b) of the
Act. On 28.03.2018, a Show-Cause Notice was issued to the appellants
