York Print Private Limited vs The Assistant Commissioner Of Income … on 2 April, 2026

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    Meghalaya High Court

    York Print Private Limited vs The Assistant Commissioner Of Income … on 2 April, 2026

    Author: H. S. Thangkhiew

    Bench: H. S. Thangkhiew

                                                               2026:MLHC:293-DB
    
    
    
         Serial No.07
         Regular List
    
                        HIGH COURT OF MEGHALAYA
                            AT SHILLONG
    WP(C). No. 396 of 2025
                                       Date of Decision: 02.04.2026
    
    1.       York Print Private Limited
             Registered Office:
             9th Mile, G S Road, Vill- Baridua
             District: Ri-Bhoi, PIN Code: 793101
             State: Meghalaya
    
             Correspondence Office:
             301, Orion Towers, Christain Basti,
             G. S. Road, City: Guwahati,
             District: Kamrup (Metropolitan),
             PIN Code: 781005,
             State: Assam.
    
    2.       Sri. Arjun Mehra, aged about 36 years
             Son of Sri Anil Kumar Mehra,
             Resident of Flat No. 1002, 10th Floor, E-Block,
             Spanish Garden, RGB Road, Guwahati (Assam)
             District: Kamrup (Metropolitan),
             Pin Code: 781005, State: Assam
    
                                                                   ... Petitioners
                         -Versus-
    
    
    1.       The Assistant Commissioner of Income Tax,
             Circle - Shillong, Aayakar Bhawan,
             Mahatma Gandhi Road, Shillong,
             East Khasi Hills, Meghalaya.
    
    2.       Additional/ Joint Commissioner of Income Tax,
             Range-Shillong, Aayakar Bhawan,
             Mahatma Gandhi Road, Shillong,
             East Khasi Hills, Meghalaya.
    
                                           1
                                                             2026:MLHC:293-DB
    
    
    
    3.    Principal Commissioner/ Commissioner of
          Income Tax, Shillong, Aayakar Bhawan,
          Mahatma Gandhi Road, Shillong,
          East Khasi Hills, Meghalaya.
    
    4.    Chief Commissioner of Income Tax,
          Shillong, Aayakar Bhawan,
          Mahatma Gandhi Road, Shillong,
          East Khasi Hills, Meghalaya.
    
    5.    Principal Chief Commissioner of Income Tax
          (CCA), (NER), Guwahati, Office of the
          Principal Chief Commissioner of Income Tax
          (NER), First Floor, Aayakar Bhawan,
          Christian Basti, G. S. Road,
          District: Kamrup (Metro),
          PIN Code: 781005, Assam.
    
    6.    Central Board of Direct Taxes,
          Represented by its Chairperson, under the
          Ministry of Finance, (Department of Revenue),
          Government of India, North Block,
          New Delhi-110001.
    
    7.    Union of India, Represented by the
          Secretary to the Ministry of Finance,
          Government of India,
          New Delhi.
                                                               ... Respondents
    
    Coram:
                 Hon'ble Mr. Justice H. S. Thangkhiew, Judge
                 Hon'ble Mr. Justice B. Bhattacharjee, Judge
    
    Appearance:
    For the Petitioner/Applicant(s) :       Mr. R.Goenka, Adv.
                                            Mr. I.Kharmujai, Adv.
    
    For the Respondent(s)           :       Ms. M.Myrchiang, Adv. vice
                                            Dr. N.Mozika, DSGI for R 7
    
    
    
                                        2
                                                                                 2026:MLHC:293-DB
    
    
    
                    i)         Whether approved for reporting in                  Yes/No
                               Law journals etc:
    
                    ii)        Whether approved for publication                   Yes/No
                               in press:
    
                    Per. H.S. Thangkhiew, Judge:
    
    
                                           JUDGMENT AND ORDER (ORAL)

    1. Mr. R.Goenka, learned counsel for the petitioner prays that he may be

    allowed to withdraw the instant writ petition as there has been a change in

    SPONSORED

    the Finance Act, as an amendment has been recently inserted in March, 2026

    itself. He however, prays that he may be allowed liberty to file afresh if fresh

    cause of action arises.

    2. Accordingly, on the statements made by Mr. R.Goenka, learned

    counsel for the petitioner, the writ petition stands closed on withdrawal,

    however, with liberty to file afresh, should a fresh cause of action arise.

    3. Matter stands disposed of.

                               (B. Bhattacharjee)                           (H.S. Thangkhiew)
                                  JUDGE                                           JUDGE
    
    
    
    
    Signature Not Verified                                   3
    Digitally signed by
    SAMANTHA ANNA LIYA
    RYNJAH
    Date: 2026.04.02 17:41:39 IST
    



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