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
vii) FPA-PBPT-969/GWH/2019,
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viii) FPA-PBPT-970/GWH/2019, ix) FPA-PBPT-973/GWH/2019 & x) FPA-PBPT-
974/GWH/2019.
3. The facts of the case is that a 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