GAHC010278962025 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : ITA/1/2026 SATYAJIT SAHA AND 9 ORS SON OF LATE BINOD LAL SAHA, RESIDENT OF TARANAGAR, P.O-

MOHANPUR BAZAR, P.S- SIDHA WEST TRIPURA 799211

2: BHUPAL DEBNATH SON OF LATE HARALAL DEBNATH RESIDENT OF VILLAGE- LAL CHARRA P.O- KHOWAI DISTRICT- KHOWAI WEST TRIPURA- 799201

3: KAJAL SAHA SON OF LATE MANINDRA CHANDRA SAHA RESIDENT OF VILLAGE- USHA BAZAR P.O- AGARTALA WEST TRIPURA- 799009 4: SURENDRALAL ROY SON OF LATE MANINDRALAL ROY RESIDENT OF CHARAKHOWAI DISTRICT- KHAWAL TRIPURA- 799201

5: KRISHNA DAS BANIK SON OF LATE BIRENDRA CHANDRA BANIK RESIDENT OF TOWN- PRATAPGARH ROAD NO 1 P.O- AGARTALA WEST TRIPURA- 799001

6: NIRMAL GHOSH SON OF LATE JAGDISH CHANDRA GHOSH RESIDENT OF VILLAGE- SEKERKOTE P.O- SEKERKOTE WEST TRIPURA- 799130

7: GOPAL CHANDRA SAHA SON OF LATE SRIMANTA KUMAR SAHA RESIDENT OF TOWN- PRATAPGARH ROAD NO 1 P.O- AGARTALA WEST TRIPURA- 799001 8: NANDA DULAL SAHA SON OF LATE PRAFULLA KUMAR SAHA RESIDENT OF SHIBNAGAR NEAR UDICI CLUB P.O- COLLEGE TILLA WEST TRIPURA- 799004 9: SUBHASH DEBNATH SON OF LATE SUNIL DEBNATH RESIDENT OF VILLAGE- RADHA NAGAR P.O- PURBA NAGAON P.S- RANIR BAZAR WEST TRIPURA- 799035

10: KARUN ROY SON OF LATE KAMAL RANJAN ROY RESIDENT OF JIRANIA P.O- BIRENDRA NAGAR WEST TRIPURA- 79904 VERSUS THE UNION OF INDIA AND 3 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI

2:THE ADDITIONAL COMMISSIONER OF INCOME TAX (BP) CUM APPROVING AUTHORITY AYAKAR BHAWAN CHRISTIAN BASTI G.S. ROAD GUWAHATI- 781005

3:THE ASSISTANT COMMISSIONER OF INCOME TAX (BP) CUM INITIATING OFFICER AYAKAR BHAWAN CHRISTIAN BASTI G.S. ROAD GUWAHATI- 781005

4:THE INITIATING OFFICER DEPUTY COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION)

GUWAHATI NER ROOM NO 313

3RD FLOOR AAYAKAR BHAWAN G.S. ROAD CHRISTIAN BASTI GUWAHATI ASSAM- 78100 Advocate for the Petitioner : MR. H. BURAGOHAIN, MS. H BORAH,MS A DEVI Advocate for the Respondent : DY.S.G.I., SC, INCOME TAX BEFORE HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

ORDER

30.01.2026 (M. Zothankhuma, J)

1. Heard Mr. H. Buragohain, learned counsel for the appellants as well as Mr.

S.C. Keyal, learned counsel for the respondents.

2. This appeal has been filed by invoking Section 49 of the Prohibition of Benami Property Transaction Act, 1988 (hereinafter referred to as the “Act”), as amended up-to-date, to assail the legality and validity of the common order dated 13.10.2025 passed by the learned Appellate Tribunal under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (SAFEMA) at New Delhi in Review Application Nos. i) FPA-PBPT-948/GWH/2019, ii) FPA- P019, iii) FPA-PBPT-965/GWH/2019, iv) FPA-PBPT-966/GWH/2019, v) FPA-PBPT- 967/GWH/2019, vi) FPA-PBPT-968/GWH/2019, vii) FPA-PBPT-969/GWH/2019, 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 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 the shop of the present appellants.

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 under Section 24 of the Act and a reply to the same was submitted by the appellants on 16.04.2018.

5. The Initiating Officer thereafter passed order dated 25.06.2018 for provisional