•Chetan Sahu v. Income Tax Officer Ward-1(1), Aayakar Bhawan, Civil Lines,Raipur, Chhattisgarh

PRIYANKAVERMA Digitally signed byPRIYANKA VERMADate: 2025.05.1310:43:00 +0530 2025:CGHC:21572-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 91 of 2025 •Chetan Sahu S/o Budhram Sahu Aged About 38 Years R/o ZoraPara, Near Yadav Kirana Store, Raipur, Chhattisgarh - 492001 PanBRWPS3657R ... Appellant versus Income Tax Officer Ward-1(1), Aayakar Bhawan, Civil Lines,Raipur, Chhattisgarh - 492001Income Tax Officer Ward-1(1), Aayakar Bhawan, Civil Lines,Raipur, Chhattisgarh - 492001 ... Respondent For Appellant :Mr. Nikhilesh Begani, AdvocateMr. Nikhilesh Begani, Advocate For Respondent :Mr. Ajay Kumrani, Advocate appears on behalf Mr. Ajay Kumrani, Advocate appears on behalf Mr. Amit Chaudhari, Advocate DIVISION BENCH Hon'ble Shri Sanjay K. Agrawal & Hon'ble Shri Deepak Kumar Tiwari, JJ.Order on Board 09.05.2025 Sanjay K. Agrawal, J. 1. At the very outset, Mr. Nikhilesh Begani submits that the appellant wants to file an application under Section 254 of the Income Tax Act to rectify the order in question as grounds No.1, 2 & 3 have not been decided. 2. The aforesaid prayer is not opposed by learned counsel for theRevenue.Revenue. 3. In that view of the matter, learned counsel for the appellant ispermitted to withdraw the Appeal and liberty is reserved in favourof the appellant to file an application for rectification under Section254 of the Income Tax Act.permitted to withdraw the Appeal and liberty is reserved in favourof the appellant to file an application for rectification under Section254 of the Income Tax Act. 4. Accordingly, the tax case stands disposed of with the aforesaidliberty.liberty. 5. It is made clear that this Court has not expressed any view on themerits of the case.merits of the case. Sd/- Sd/- (Sanjay K. Agrawal) (Deepak Kumar Tiwari) Judge Judge Priyanka