KEWAL NIRMAL KALSI SALUTORY TRUST V. THE UNION OF INDIA and THE CHAIRMAN CBDT GOVT OF INDIA and THE DIRECTOR GENERAL OF INCOME TAX (VIGILANCE) and THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX NER and THE PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION) and THE PRINCIPAL SECRETARY TO THE GOVT OF INDIA PMO and THE JOINT SECRETARY DEPTT OF ADMN REFORMS AND PUBLIC GRIEVANCE and THE SECRETARY (REVENUE) TO THE GOVT OF INDIA DEPTT OF REVENUE and THE DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION) GOVT OF INDIA and THE STATE OF ASSAM and THE DEPUTY COMMISSIONER KAMRUP (M) and THE SUB REGISTRAR KAMRUP (M)

I.A.(Civil)/1475/2023

AI Insights

The case involves the Kewal Nirmal Kalsi Salutory Trust, represented by its service provider Mr. Sujit Dey, who filed an application seeking permission to amend their writ petition in a public interest litigation (PIL) case against the Union of India and other respondents. The application was considered by the Gauhati High Court, which found the grounds for amendment to be valid and thus granted the request. The court's decision was based on the merits of the application, allowing the trust to update its petition as necessary for the ongoing litigation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 811281 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 02-06-2023
• Assessment Year: misc
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: S C
• Assessee Lawyers: H S KALSI
• Keywords: Amendment; Writ petition; Leave to amend

Judgement Text

"Page No.# 1/6 GAHC010110092023 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/1475/2023 KEWAL NIRMAL KALSI SALUTORY TRUST H NO. 5, 18 EAST BYE LANE, SUNDARPUR R G BARUAH ROAD, GUWAHATI- - 781005 REP. BY ITS SERVICE PROVIDER MR. SUJIT DEY, S/O- LATE RADHA KRISHNA DEY, OPP RADHA KRISHNA JEWELLERS, BARA BAZAR, PANDU, VERSUS THE UNION OF INDIA AND 11 ORS. REP. BY THE SECRETARY TO THE GOVT OF INDIA, MIN OF FINANCE, DEPARTMENT OF REVENUE, NEHRU PLACE, NEW DELHI- 110019 2:THE CHAIRMAN CBDT GOVT OF INDIA NOTH BLOCK CENTRAL SECRETARIAT BUILDING NEW DELHI- 110001 3:THE DIRECTOR GENERAL OF INCOME TAX (VIGILANCE) 2ND FLOOR JAWAHARLAL NEHRU STADIUM NEW DELHI- 110003 4:THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX NER 1ST FLOOR AAYKAR BHAWAN GS ROAD GHY- 781005 ASSAM Page No.# 2/6 5:THE PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION ) AYAKAR BHAWAN CHRISTIAN BASTI G S ROAD GHY- 781005 6:THE PRINCIPAL SECRETARY TO THE GOVT OF INDIA PMO SOUTH BLOCK RAISENA HILLS NEW DELHI- 110011 7:THE JOINT SECRETARY DEPTT OF ADMN REFORMS AND PUBLIC GRIEVANCE( AR AND PG) SARDAR PATEL BHAWAN PARLIAMENT STREET NEW DELHI- 110001 8:THE SECRETARY (REVENUE) TO THE GOVT OF INDIA DEPTT OF REVENUE MIN OF FINANCE NORTH BLOCK NEW DELHI- 110001 9:THE DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION) GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE AYAKAR BHAWAN ANNEXE BUILDING 3TD FLOOR P-13 CHOWRINGHEE SQUARE KOLKATA- 700069 10:THE STATE OF ASSAM REP. BY THE COMMISSIONER CUM SECRETARY (FINANCE DEPTT) ASSAM SECRETARIAT CM BLOCK 2ND FLOOR DISPUR GHY ASSAM PIN- 781006 11:THE DEPUTY COMMISSIONER KAMRUP (M) PRESIDING THE OFFICE OF THE DEPUTY COMMISSIONER Page No.# 3/6 KAMRUP(M) PANBAZAR KAACHARI GHY- 781001 ASSAM 12:THE SUB REGISTRAR KAMRUP (M) GOVT OF ASSAM DEPTT OF LAND AND DM(REGD) OFFICE OF THE DEPUTY COMMISSIONER PANBAZAR GUWAHATI- 781001 ASSA Advocate for the Petitioner : MR H S KALSI Advocate for the Respondent : SC, C.G.C. Linked Case : PIL/7/2023 KEWAL NIRMAL KALSI SALUTORY TRUST H NO. 5 18 EAST BYE LANE SUNDARPUR R G BARUAH ROAD GUWAHATI- - 781005 REP. BY ITS SERVICE PROVIDER MR. SUJIT DEY S/O- LATE RADHA KRISHNA DEY OPP RADHA KRISHNA JEWELLERS BARA BAZAR PANDU VERSUS THE UNION OF INDIA AND 11 ORS. REP. BY THE SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NEHRU PLACE NEW DELHI- 110019 2:THE CHAIRMAN Page No.# 4/6 CBDT GOVT OF INDIA NOTH BLOCK CENTRAL SECRETARIAT BUILDING NEW DELHI- 110001 3:THE DIRECTOR GENERAL OF INCOME TAX (VIGILANCE) 2ND FLOOR JAWAHARLAL NEHRU STADIUM NEW DELHI- 110003 4:THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX NER 1ST FLOOR AAYKAR BHAWAN GS ROAD GHY- 781005 ASSAM 5:THE PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION ) AYAKAR BHAWAN CHRISTIAN BASTI G S ROAD GHY- 781005 6:THE PRINCIPAL SECRETARY TO THE GOVT OF INDIA PMO SOUTH BLOCK RAISENA HILLS NEW DELHI- 110011 7:THE JOINT SECRETARY DEPTT OF ADMN REFORMS AND PUBLIC GRIEVANCE( AR AND PG) SARDAR PATEL BHAWAN PARLIAMENT STREET NEW DELHI- 110001 8:THE SECRETARY (REVENUE) TO THE GOVT OF INDIA DEPTT OF REVENUE MIN OF FINANCE NORTH BLOCK NEW DELHI- 110001 9:THE DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION) GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE AYAKAR BHAWAN ANNEXE BUILDING 3TD FLOOR P-13 CHOWRINGHEE SQUARE KOLKATA- 700069 10:THE STATE OF ASSAM REP. BY THE COMMISSIONER CUM SECRETARY (FINANCE DEPTT) ASSAM Page No.# 5/6 SECRETARIAT CM BLOCK 2ND FLOOR DISPUR GHY ASSAM PIN- 781006 11:THE DEPUTY COMMISSIONER KAMRUP (M) PRESIDING THE OFFICE OF THE DEPUTY COMMISSIONER KAMRUP(M) PANBAZAR KAACHARI GHY- 781001 ASSAM 12:THE SUB REGISTRAR KAMRUP (M) GOVT OF ASSAM DEPTT OF LAND AND DM(REGD) OFFICE OF THE DEPUTY COMMISSIONER PANBAZAR GUWAHATI- 781001 ASSAM ------------ Advocate for : MR H S KALSI Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 11 ORS. For the applicants : None appeared. For the respondents : Mr. S.C. Keyal, Standing Counsel, Income Tax Page No.# 6/6 – B E F O R E – HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE ARUN DEV CHOUDHURY 02-06-2023 This application has been filed by the petitioner in PIL 7/2023 seeking leave to make amendments in the writ petition. Having gone through the grounds set up in the application, we are inclined to accept the same. Hence, this application is allowed. The amended writ petition be filed within two weeks. JUDGE CHIEF JUSTICE Comparing Assistant "