Manisha Khatuja v. Union Of India

1 HIGH COURT OF CHHATTISGARH, BILASPUR Writ Appeal No. 277 of 2021 NAFR Manisha Khatuja W/o Shri Mukesh Khatuja Aged About 37 Years R/o C/oShri Nanak Ram Khatuja, Green Park Colony, Jarhabhata, P.S. CivilLines, Bilaspur (C.G.) Pin : 495001. ---- Appellant Versus 1.Union of India Through The Secretary, Department of Finance,Income Tax Department, (Department Of Revenue) North Block,Secretariat Building, New Delhi Income Tax Department, (Department Of Revenue) North Block,Secretariat Building, New Delhi 2.Principal Commissioner Of Income Tax Income Tax Department,Office Or Income Tax Officer, Raipur Chhattisgarh Office Or Income Tax Officer, Raipur Chhattisgarh 3.Income Tax Officer Govt. Of India, Ministry Of Finance, Income TaxDepartment, Ward 1(1), Aaykar Bhavan, Vyapar Vihar BilaspurChhattisgarh Department, Ward 1(1), Aaykar Bhavan, Vyapar Vihar BilaspurChhattisgarh ---- Respondents Writ Appeal No. 275 of 2021 Bharti Khatuja W/o Shri Ritesh Khatuja Aged About 36 Years R/o C/oShri Nanak Ram Khatuja, Green Park Colony, Jarhabhata, P.S. CivilLines Bilaspur Chhattisgarh Pin 495001 ---- Appellant Versus 1.Union Of India Through The Secretary, Department Of Finance,Income Tax Department, (Department Of Revenue) North Block,Secretariat Building, New Delhi Income Tax Department, (Department Of Revenue) North Block,Secretariat Building, New Delhi 2.Principal Commissioner Of Income Tax Income Tax Department,Office Or Income Tax Officer, Raipur Chhattisgarh Office Or Income Tax Officer, Raipur Chhattisgarh 3.Income Tax Officer Govt. Of India, Ministry Of Finance, Income TaxDepartment, Ward 1(1), Aaykar Bhavan, Vyapar Vihar BilaspurChhattisgarh Department, Ward 1(1), Aaykar Bhavan, Vyapar Vihar BilaspurChhattisgarh ---- Respondents Writ Appeal No. 281 of 2021 Palak Khatuja W/o Shri Vinod Khatuja Aged About 40 Years R/o C/o ShriNanak Ram Khatuja, Greenpark, Colony, Jarhabhata, P.S. Civil Lines, Bilaspur, Chhattisgarh ---- Appellant Versus 1.Union Of Iindia Through- The Secretary, Ministry Of Finance,Income Tax Department (Department Of Revenue), North Block,Secretariat Building, New Delhi, District : New Delhi, Delhi Income Tax Department (Department Of Revenue), North Block,Secretariat Building, New Delhi, District : New Delhi, Delhi 2.Principal Commissioner Of Income Tax Tax, Income TaxDepartment, Office Of The Income Tax Officer, Raipur,Chhattisgarh, District : Raipur, Chhattisgarh Department, Office Of The Income Tax Officer, Raipur,Chhattisgarh, District : Raipur, Chhattisgarh 3.Income Tax Officer Govt. Of India, Ministry Of Finance, Income TaxDepartment, Ward 1(1), Aaykar Bhavan, Vyapar Vihar, Bilaspur(C.G.), District : Bilaspur, Chhattisgarh Department, Ward 1(1), Aaykar Bhavan, Vyapar Vihar, Bilaspur(C.G.), District : Bilaspur, Chhattisgarh ---- Respondents Writ Appeal No. 291 of 2021 Diptendra Kumar Puriya S/o Late Shri N.L. Puriya Aged About 54 YearsR/o H.No. 42, School Road Police Line, District Ambikapur Chhattisgarh.,District Surguja (Ambikapur), Chhattisgarh ---- Appellant Versus 1.Union Of India Through Its Secretary, Ministry Of FinanceDepartment Of Revenue Government Of India, New Delhi., Department Of Revenue Government Of India, New Delhi., 2.Central Board Of Direct Taxes Through Its Chairman, North Block,Secretariat, New Delhi. Secretariat, New Delhi. 3.Principal Chief Commissioner Of Income Tax M.P. And C.G. AaykarBhawan, Hoshangabad Road, Bhopal (M.P.). Bhawan, Hoshangabad Road, Bhopal (M.P.). 4.Chief / Principal Commissioner Of Income Tax Central RevenueBuilding, Civil Lines, Raipur, District Raipur Chhattisgarh. Building, Civil Lines, Raipur, District Raipur Chhattisgarh. 5.Income Tax Officer Ito - 1, Ambikapur Chhattisgarh. ---- Respondents ---- Appellant Versus 1.Union Of India Through Its Secretary, Ministry Of FinanceDepartment Of Revenue Government Of India, New Delhi., Department Of Revenue Government Of India, New Delhi., 2.Central Board Of Direct Taxes Through Its Chairman, North Block,Secretariat, New Delhi. Secretariat, New Delhi. 3.Principal Chief Commissioner Of Income Tax M.P. And C.G. AaykarBhawan, Hoshangabad Road, Bhopal (M.P.). Bhawan, Hoshangabad Road, Bhopal (M.P.). 4.Chief / Principal Commissioner Of Income Tax Central RevenueBuilding, Civil Lines, Raipur, District Raipur Chhattisgarh. Building, Civil Lines, Raipur, District Raipur Chhattisgarh. 5.Income Tax Officer Ito - 1, Ambikapur Chhattisgarh. ---- Respondents Writ Appeal No. 308 of 2021 Ashok Kumar Agrawal S/o Shri Ramniwas Agrawal, Aged About 64 YearsR/o. Deviganj Road, Sangam Chowk Ambikapur District SurgujaChhattisgarh 497001, District : Surguja (Ambikapur), Chhattisgarh ---- Petitioner 1.Union of India Through Principal Commissioner Income TaxDepartment, Central Revenue Building, Civil Lines, Raipur(Chhattisgarh) 492001 Department, Central Revenue Building, Civil Lines, Raipur(Chhattisgarh) 492001 2.Income Tax Officer Ward 1 Ambikapur Income Tax Department,Agrasen Marg Ambikapur, District Surguja, Chhattisgarh-497001Agrasen Marg Ambikapur, District Surguja, Chhattisgarh-497001 ---- Respondents Writ Appeal No. 311 of 2021 M/s Guruteg Bahadur Rice Mill A Partnership Firm, Through Its PartnerSunny Lunia, Aged About 36 Years, Having Its Office At Village Sirgiri,Jhalkhamaria, Mahasamund, Chhattisgarh, District : Mahasamund,Chhattisgarh ---- Appellant Versus 1.Assistant Commissioner Of Income Tax, Central Circle-1(1),Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh, District :Bilaspur, Chhattisgarh Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh, District :Bilaspur, Chhattisgarh 2.Principal Commissioner Of Income Tax, Raipur - 1, New C.R.Building, Civil Lines, Raipur, Chhattisgarh, District : Raipur,Chhattisgarh Building, Civil Lines, Raipur, Chhattisgarh, District : Raipur,Chhattisgarh ---- Respondents Writ Appeal No. 315 of 2021 Naresh Kuma Agrawal S/o Shri Ramniwas Agrawal Aged About 65 YearsProprietor Of M/s. Bondia Enterprises, R/o M. G. Road Banaras ChowkAmbikapur District Surguja Chhattisgarh 497001 ---- Appellant Versus 1.Union Of India Through Principal Commissioner Income TaxDepartment, Central Revenue Building, Civil Lines RaipurChhattisgarh 492001 Department, Central Revenue Building, Civil Lines RaipurChhattisgarh 492001 2.Income Tax Officer Ward 1 Ambikapur Income Tax Department,Agrasen Marg, Ambikapur District Surguja Chhattisgarh 497001 Agrasen Marg, Ambikapur District Surguja Chhattisgarh 497001 ---- Respondents Writ Appeal No. 316 of 2021 MV Industries Private Limited Through One of Director Pushkar MalDokania S/o Raghubir Prasad Dokania , Aged About 67 Years, Office atHanuman Market Ramsagar Para, Ramsagar Para, Raipur District Raipur (C.G.) ---- Appellant Versus 1.Union Of India Through Secretary Ministry Of Finance, NorthBlock , New Delhi , 110001., District : New Delhi, Delhi Block , New Delhi , 110001., District : New Delhi, Delhi 2.Assistant Commissioner Of Income Tax (Central) - 2 AyakarBhawan, Civil Lines Raipur , District Raipur Chhattisgarh., District :Raipur, Chhattisgarh Bhawan, Civil Lines Raipur , District Raipur Chhattisgarh., District :Raipur, Chhattisgarh 3.Income Tax Officer Ward 1(2) Office At Commissioner Of IncomeTax, Civil Lines Raipur , District Raipur Chhattisgarh. Tax, Civil Lines Raipur , District Raipur Chhattisgarh. ---- Respondents Writ Appeal No. 318 of 2021 Raipur (C.G.) ---- Appellant Versus 1.Union Of India Through Secretary Ministry Of Finance, NorthBlock , New Delhi , 110001., District : New Delhi, Delhi Block , New Delhi , 110001., District : New Delhi, Delhi 2.Assistant Commissioner Of Income Tax (Central) - 2 AyakarBhawan, Civil Lines Raipur , District Raipur Chhattisgarh., District :Raipur, Chhattisgarh Bhawan, Civil Lines Raipur , District Raipur Chhattisgarh., District :Raipur, Chhattisgarh 3.Income Tax Officer Ward 1(2) Office At Commissioner Of IncomeTax, Civil Lines Raipur , District Raipur Chhattisgarh. Tax, Civil Lines Raipur , District Raipur Chhattisgarh. ---- Respondents Writ Appeal No. 318 of 2021 Subhash Agrawal S/o Shri Ramniwas Agrawal (Profession CharteredAccountant) Aged About 54 Years Proprietor Of M/s. Subhash AgrawalAnd Associates, R/o. M.G. Road Banaras Chowk Ambikapur District –Surguja, Chhattisgarh 497001. ---- Appellant Versus 1.Union of India Through Principal Commissioner Income TaxDepartment, Central Revenue Building, Civil Lines, RaipurChhattisgarh 492001 Department, Central Revenue Building, Civil Lines, RaipurChhattisgarh 492001 2.Income Tax Officer Ward 1 Ambikapur Income Tax Department,Agrasen Marg Ambikapur District - Surguja Chhattisgarh 497001.Agrasen Marg Ambikapur District - Surguja Chhattisgarh 497001. ---- Respondents Writ Appeal No. 365 of 2021 Pawan Kumar Jhawar S/o Ram Gopal Jhawar, Aged About 61 Years R/oShop No. 6, Radha Mohan Complex, Agrasen Road, Bhaisthan, Raipur,District Raipur (Chhattisgarh), District : Raipur, Chhattisgarh ---- Appellant Versus 1.Union of India Through Secretary Ministry of Finance, North Block,New Delhi 110001 New Delhi 110001 2.Assistant Commissioner of Income Tax (Central)-2, AyakarBhawan, Civil Lines, Raipur, District Raipur, Chhattisgarh.Bhawan, Civil Lines, Raipur, District Raipur, Chhattisgarh. 3.Income Tax Officer Ward 1(2), Office At - Commissioner of Income Tax, Civil Lines, Raipur, District Raipur, Chhattisgarh. ---- Respondents Writ Appeal No. 374 of 2021 M/s Manav Energy And Steel Private Limited Through Its Full TimeDirector- Prashant Patel, S/o Bipin Patel, Aged About 31 Years, R/o C-27, Rija Steel Power Pvt. Ltd., Sector-1, Devendra Nagar, Raipur, DistrictRaipur Chhattisgarh, District : Raipur, Chhattisgarh ---- Appellant Versus 1.Union of India Through Secretary Ministry of Finance, North Block,New Delhi 110001 New Delhi 110001 2.Assistant Commissioner Of Income Tax (Central)-2, AyakarBhawan, Civil Lines, Raipur, District Raipur Chhattisgarh, District :Raipur, Chhattisgarh Bhawan, Civil Lines, Raipur, District Raipur Chhattisgarh, District :Raipur, Chhattisgarh 3.Income Tax Officer Ward 1(2), Office At- Commissioner Of IncomeTax, Civil Lines, Raipur, District Raipur Chhattisgarh, District :Raipur, Chhattisgarh Tax, Civil Lines, Raipur, District Raipur Chhattisgarh, District :Raipur, Chhattisgarh ---- Respondents Writ Appeal No. 386 of 2021 Pawan Kumar Jhawar S/o Ram Gopal Jhawar Aged About 61 Years R/oShop No. 6, Radha Mohan Complex, Agrasen Road, Bhaisthan, RaipurDistrict Raipur Chhattisgarh ---- Appellant Versus 1.Union Of India Through Secretary Ministry Of Finance, North Block,New Delhi 110001 New Delhi 110001 2.Assistant Commissioner Of Income Tax (Central)-2, AyakarBhawan, Civil Lines, Raipur District Raipur Chhattisgarh Bhawan, Civil Lines, Raipur District Raipur Chhattisgarh 3.Income Tax Officer Ward 1(2), Office At Commissioner Of IncomeTax, Civil Lines, Raipur District Raipur Chhattisgarh Tax, Civil Lines, Raipur District Raipur Chhattisgarh ---- Respondents Writ Appeal No. 387 of 2021 ---- Respondents Writ Appeal No. 386 of 2021 Pawan Kumar Jhawar S/o Ram Gopal Jhawar Aged About 61 Years R/oShop No. 6, Radha Mohan Complex, Agrasen Road, Bhaisthan, RaipurDistrict Raipur Chhattisgarh ---- Appellant Versus 1.Union Of India Through Secretary Ministry Of Finance, North Block,New Delhi 110001 New Delhi 110001 2.Assistant Commissioner Of Income Tax (Central)-2, AyakarBhawan, Civil Lines, Raipur District Raipur Chhattisgarh Bhawan, Civil Lines, Raipur District Raipur Chhattisgarh 3.Income Tax Officer Ward 1(2), Office At Commissioner Of IncomeTax, Civil Lines, Raipur District Raipur Chhattisgarh Tax, Civil Lines, Raipur District Raipur Chhattisgarh ---- Respondents Writ Appeal No. 387 of 2021 Prashant Sharma S/o Dinesh Kumar Sharma, Aged About 36 Years R/oC-17, Phase 2 Kanchan Ganga Colony, Rohinipuram, Raipur, DistrictRaipur, Chhattisgarh. ---- Appellant Versus 1.Union Of India Through - Secretary Ministry Of Finance, NorthBlock, New Delhi, 110001, District : New Delhi, Delhi Block, New Delhi, 110001, District : New Delhi, Delhi 2.Assistant Commissioner Of Income Tax (Central) - 2, AyakarBhawan, Civil Lines, Raipur, District Raipur Chhattisgarh, District :Raipur, Chhattisgarh Bhawan, Civil Lines, Raipur, District Raipur Chhattisgarh, District :Raipur, Chhattisgarh 3.Income Tax Officer Ward 1 (1), Office At - Commissioner Of IncomeTax, Civil Lines, Raipur, District Raipur Chhattisgarh, District :Raipur, Chhattisgarh Tax, Civil Lines, Raipur, District Raipur Chhattisgarh, District :Raipur, Chhattisgarh ---- Respondents Writ Appeal No. 390 of 2021 M / S. Manav Energy And Steel Private Limited, Through - Its Full TimeDirector - Prashant Patel, S/o Bipin Patel, Aged About 31 Years, R/o C-27, Rija Steel Power Pvt. Ltd., Sector-1, Devendra Nagar, Raipur, DistrictRaipur, Chhattisgarh. ---- Appellant Versus 1.Union Of India Through - Secretary Ministry Of Finance, NorthBlock, New Delhi, 110001 Block, New Delhi, 110001 2.Assistant Commissioner Of Income Tax (Central) - 2, AyakarBhawan, Civil Lines, Raipur, District Raipur Chhattisgarh Bhawan, Civil Lines, Raipur, District Raipur Chhattisgarh 3.Income Tax Officer Ward 1(2), Office At - Commissioner Of IncomeTax, Civil Lines, Raipur, District Raipur Chhattisgarh Tax, Civil Lines, Raipur, District Raipur Chhattisgarh ---- Respondents Writ Petition (T) No. 29 of 2022 Yash Kela S/o Late Shri Parmanand Kela Aged About 31 Years 10 A ShriNikunj, Choubey Colony, Sarkari Marg, Police Station And District Raipur,Chhattisgarh Pin- 492001. ---- Petitioner Versus 1.Union Of India Through Secretary, Central Board Of Direct Taxes,North Block, New Delhi. North Block, New Delhi. 2.Principal Commissioner Of Income-Tax-1 Aaykar Bhawan, CivilLines, Raipur, Chhattisgarh Pin 492001.Lines, Raipur, Chhattisgarh Pin 492001. 3.Additional Commissioner Of Income Tax Range -1, AaykarBhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001.Bhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001. 4.Assistant Commissioner Of Income-Tax Circle- 1(1) AaykarBhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001.Bhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001. ---- Respondents Writ Petition (T) No. 41 of 2022 Vikash Agrawal S/o Shri Ved Prakash Agrawal Aged About 41 Years R/oWard No. 38, Agrasen Ward, Ambikapur, District Surguja Chhattisgarh497001. ---- Petitioner Versus 1.Union Of India Through Secretary, Central Board Of Direct Taxes,North Block, New Delhi. North Block, New Delhi. 2.Principal Commissioner Of Income Tax - 1 Aaykar Bhawan, CivilLines, Raipur, Chhattisgarh Pin 492001. Lines, Raipur, Chhattisgarh Pin 492001. 4.Assistant Commissioner Of Income-Tax Circle- 1(1) AaykarBhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001.Bhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001. ---- Respondents Writ Petition (T) No. 41 of 2022 Vikash Agrawal S/o Shri Ved Prakash Agrawal Aged About 41 Years R/oWard No. 38, Agrasen Ward, Ambikapur, District Surguja Chhattisgarh497001. ---- Petitioner Versus 1.Union Of India Through Secretary, Central Board Of Direct Taxes,North Block, New Delhi. North Block, New Delhi. 2.Principal Commissioner Of Income Tax - 1 Aaykar Bhawan, CivilLines, Raipur, Chhattisgarh Pin 492001. Lines, Raipur, Chhattisgarh Pin 492001. 3.Joint Commissioner Of Income Tax Range -1 Income Tax Office,Mahima Complex, Vyapar Vihar Bilaspur Chhattisgarh. Mahima Complex, Vyapar Vihar Bilaspur Chhattisgarh. 4.Income Tax Officer Ward - 1, Ambikapur, Income Tax Department,Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001. Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001. ---- Respondents Writ Petition (T) No. 42 of 2022 Kavita Agrawal W/o Shri Dilip Kumar Agrawal Aged About 42 Years R/oWard No. 38, Agrasen Ward , Ambikapur , District Surguja Chhattisgarh. ---- Petitioner Versus 1.Union Of India Through Secretary, Central Board Of Direct Taxes ,North Block, New Delhi. North Block, New Delhi. 2.Principal Commissioner Of Income Tax 1 Aaykar Bhawan , CivilLines Raipur Chhattisgarh Pin 492001. Lines Raipur Chhattisgarh Pin 492001. 3.Joint Commissioner Of Income Tax Range 1, Income Tax Office ,Mahima Complex , Vyapar Vihar , Bilaspur Chhattisgarh. Mahima Complex , Vyapar Vihar , Bilaspur Chhattisgarh. 4.Income Tax Officer Ward 1, Ambikapur , Income Tax Department,Agrasen Marg, Ambikapur District Surguja Chhattisgarh 497001. Agrasen Marg, Ambikapur District Surguja Chhattisgarh 497001. Writ Petition (T) No. 43 of 2022 Saraswati Agrawal W/o Shri Vedprakash Agrawal Aged About 63 YearsR/o Ward No. 38, Agrasenward, P.S. Ambikapur, District SurgujaChhattisgarh. ---- Petitioner Versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes,North Block, New Delhi. North Block, New Delhi. 2. Principal Commissioner Of Income Tax-1, Aaykar Bhawan, CivilLines, Raipur Chhttisgarh Pin 492001 Lines, Raipur Chhttisgarh Pin 492001 3. Joint Commissioner Of Income Tax, Range-1, Income Tax Office,Mahima Complex, Vyaparvihar, Bilaspur Chhattisgarh. Mahima Complex, Vyaparvihar, Bilaspur Chhattisgarh. 4. Income Tax Officer, Ward -1 Ambikapur, Income Tax Department,Agrasen Marg, Ambikapur District Surguja Chhattisgarh. 497001. Agrasen Marg, Ambikapur District Surguja Chhattisgarh. 497001. ---- Respondents Writ Petition (T) No. 44 of 2022 Dilip Kumar Agrawal S/o Shri Ved Prakash Agrawal Aged About 42 YearsR/o Ward No. 38, Agrasen Ward, Ambikapur, District SurgujaChhattisgarh 497001. ---- Petitioner Versus 1.Union Of India Through Secretary, Central Board Of Direct Taxes,North Block, New Delhi. North Block, New Delhi. 2.Principal Commissioner Of Income Tax - 1 Aaykar Bhawan, CivilLines, Raipur, Chhattisgarh Pin 492001. Lines, Raipur, Chhattisgarh Pin 492001. 3.Joint Commissioner Of Income Tax Range -1 Income Tax Office,Mahima Complex, Vyapar Vihar Bilaspur Chhattisgarh. Mahima Complex, Vyapar Vihar Bilaspur Chhattisgarh. 4.Income Tax Officer Ward - 1, Ambikapur, Income Tax Department,Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001. Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001. ---- Respondents Writ Petition (T) No. 45 of 2022 Vinod Kumar Agrawal S/o Duli Chand Agrawal Aged About 53 Years R/oHouse No. 140, Vinod Vastralaya , Sadar Road, Ambikapur , DistrictSurguja Chhattisgarh 497001. Versus 1.Union Of India Through Secretary, Central Board Of Direct Taxes ,North Block, New Delhi. North Block, New Delhi. 3.Joint Commissioner Of Income Tax Range -1 Income Tax Office,Mahima Complex, Vyapar Vihar Bilaspur Chhattisgarh. Mahima Complex, Vyapar Vihar Bilaspur Chhattisgarh. 4.Income Tax Officer Ward - 1, Ambikapur, Income Tax Department,Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001. Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001. ---- Respondents Writ Petition (T) No. 45 of 2022 Vinod Kumar Agrawal S/o Duli Chand Agrawal Aged About 53 Years R/oHouse No. 140, Vinod Vastralaya , Sadar Road, Ambikapur , DistrictSurguja Chhattisgarh 497001. Versus 1.Union Of India Through Secretary, Central Board Of Direct Taxes ,North Block, New Delhi. North Block, New Delhi. 2.Principal Commissioner Of Income Tax Aaykar Bhawan , CivilLines Raipur Chhattisgarh Pin 492001. Lines Raipur Chhattisgarh Pin 492001. 3.Joint Commissioner Of Income Tax Range 1, Income Tax Office ,Mahima Complex , Vyapar Vihar , Bilaspur Chhattisgarh. Mahima Complex , Vyapar Vihar , Bilaspur Chhattisgarh. 4.Income Tax Officer Ward 1, Ambikapur , Income Tax Department,Agrasen Marg, Ambikapur District Surguja Chhattisgarh 497001. Agrasen Marg, Ambikapur District Surguja Chhattisgarh 497001. ---- Respondent Writ Petition (T) No. 46 of 2022 Rajesh Agrawal S/o Shri Ram Avatara Agrawal Aged About 43 Years R/oWard No. 08, Agrasen Ward, Ambikapur District Surguja Chhattisgarh.497001. ---- Petitioner Versus 1.Union Of India Through Secretary, Central Board Of Direct Taxes,North Block, New Delhi, North Block, New Delhi, 2.Principal Commissioner Of Income Tax-1, Aaykar Bhawan, CivilLines, Raipur Chhattisgarh. Pin492001 Lines, Raipur Chhattisgarh. Pin492001 3.Joint Commissioner Of Income Tax, Range-1, Income Tax Office,Mahima Complex, Vyaparvihar, Bilaspur Chhattisgarh. Mahima Complex, Vyaparvihar, Bilaspur Chhattisgarh. 4.Income Tax Officer, Ward -1, Ambikapur, Income Tax Department,Agrasen Marg, Ambikapur District Surguja Chhattisgarh. 497001. Agrasen Marg, Ambikapur District Surguja Chhattisgarh. 497001. ---- Respondents Writ Petition (T) No. 48 of 2022 Makhan Lal Agrawal S/o Shri Duli Chand Agrawal Aged About 58 YearsR/o Ward No. 38, Agrasen Ward, Ambbikapur District Surguja (C.G.)497001 ---- Petitioner Versus 1.Union Of India Through Secretary, Central Board Of Direct Taxes,North Block New Delhi, North Block New Delhi, 2.Principal Commissioner Of Income-Tax-1, Aaykar Bhawan, CivilLines, Raipur (C.G.) Pin 492001 Lines, Raipur (C.G.) Pin 492001 3.Joint Commissioner Of Income-Tax, Range-1, Income-Tax Office,Mahima Complex, Vyapar Vihar, Bilaspur (C.G.) Mahima Complex, Vyapar Vihar, Bilaspur (C.G.) 4.Income Tax Officer, Ward-1 Ambikapur, Income Tax Department,Agrasen Marg, Ambikapur District Surguja (C.G.) 497001 Agrasen Marg, Ambikapur District Surguja (C.G.) 497001 ---- Respondents Writ Petition (T) No. 52 of 2022 Shree Shivam Attires Pvt. Ltd. Shree Shivam Shopping Mall, StationRoad, Santrabadi District Durg Chhattisgarh. 491001. ---- Petitioner Versus 1.Union Of India Through Secretary, Central Board Of Direct Taxes ,North Block, New Delhi. North Block, New Delhi. 2.Principal Commissioner Of Income Tax Raipur 1, Aaykar Bhawan ,Civil Lines Raipur Chhattisgarh. Pin 492001 Civil Lines Raipur Chhattisgarh. Pin 492001 3.Joint Commissioner Of Income Tax Range 1, Aaykar Bhawan, NewCivic Centre, Bhilai, District Durg Chhattisgarh 490001 Civic Centre, Bhilai, District Durg Chhattisgarh 490001 4.Asstt Commissioner Of Income Tax Circle (1) 32/32 Bungalows ,Bhilai, District Durg Chhattisgarh. 490001. Bhilai, District Durg Chhattisgarh. 490001. ---- Respondents Writ Petition (T) No. 53 of 2022 Shree Shivam Attires Pvt. Ltd. Shree Shivam Shopping Mall, StationRoad, Santrabadi District Durg Chhattisgarh 491001. ---- Petitioner Versus 2.Principal Commissioner Of Income Tax Raipur 1, Aaykar Bhawan ,Civil Lines Raipur Chhattisgarh. Pin 492001 Civil Lines Raipur Chhattisgarh. Pin 492001 3.Joint Commissioner Of Income Tax Range 1, Aaykar Bhawan, NewCivic Centre, Bhilai, District Durg Chhattisgarh 490001 Civic Centre, Bhilai, District Durg Chhattisgarh 490001 4.Asstt Commissioner Of Income Tax Circle (1) 32/32 Bungalows ,Bhilai, District Durg Chhattisgarh. 490001. Bhilai, District Durg Chhattisgarh. 490001. ---- Respondents Writ Petition (T) No. 53 of 2022 Shree Shivam Attires Pvt. Ltd. Shree Shivam Shopping Mall, StationRoad, Santrabadi District Durg Chhattisgarh 491001. ---- Petitioner Versus 1.Union Of India Through Secretary, Central Board Of Direct Taxed,North Block, New Delhi. North Block, New Delhi. 2.Principal Commissioner Of Income Tax Raipur 1, Aaykar Bhawan ,Civil Lines Raipur Chhattisgarh. Pin 492001 Civil Lines Raipur Chhattisgarh. Pin 492001 3.Joint Commissioner Of Income Tax Range 1, Aaykar Bhawan, NewCivic Centre, Bhilai, District Durg Chhattisgarh 490001 Civic Centre, Bhilai, District Durg Chhattisgarh 490001 4.Asstt Commissioner Of Income Tax Circle (1) 32/32 Bungalows ,Bhilai, District Durg Chhattisgarh. 490001. Bhilai, District Durg Chhattisgarh. 490001. Writ Petition (T) No. 54 of 2022 Jyoti Agrawal S/o Shri Vikash Agrawal Aged About 39 Years R/o WardNo.8, Agrasen Ward, Ambikapur, District Surguja, Chhattisgarh, District :Surguja (Ambikapur), Chhattisgarh ---- Petitioner Versus 1.Union Of India Through Secretary, Central Board Of Direct Taxes,North Block, New Delhi, District : New Delhi, Delhi North Block, New Delhi, District : New Delhi, Delhi 2.Principal Commissioner Of Income-Tax-1, Aaykar Bhawan, CivilLines, Raipur, Chhattisgarh Pin 492001, District : Raipur,Chhattisgarh Lines, Raipur, Chhattisgarh Pin 492001, District : Raipur,Chhattisgarh 3.Joint Commissioner Of Income-Tax, Range-1, Income-Tax Office,Mahima Complex, Vyapar Vihar, Bilaspur, Chhattisgarh, District :Bilaspur, Chhattisgarh Mahima Complex, Vyapar Vihar, Bilaspur, Chhattisgarh, District :Bilaspur, Chhattisgarh 4.Income Tax Officer, Ward-1, Ambikapur, Income Tax Department,Agrasenmarg, Ambikapur, District- Surguja, Chhattisgarh Pin497001, District : Surguja (Ambikapur), Chhattisgarh Agrasenmarg, Ambikapur, District- Surguja, Chhattisgarh Pin497001, District : Surguja (Ambikapur), Chhattisgarh ---- Respondents Writ Petition (T) No. 55 of 2022 Geeta Devi Agrawal W/o Shri Madan Lal Agrawal Aged About 56 YearsR/o Ward No. 38, Agrasen Ward, Ambikapur, District SurgujaChhattisgarh 497001, District : Surguja (Ambikapur), Chhattisgarh ---- Petitioner Versus 1.Union Of India Through Secretary, Central Board Of Direct Taxes,North Block, New Delhi., District : New Delhi, Delhi North Block, New Delhi., District : New Delhi, Delhi 2.Principal Commissioner Of Income-Tax-1 Aaykar Bhawan, CivilLines, Raipur Chhattisgarh Pin 492001, District : Raipur,Chhattisgarh Lines, Raipur Chhattisgarh Pin 492001, District : Raipur,Chhattisgarh 3.Joint Commissioner Of Income-Tax Range-1, Income-Tax Office,Mahima Complex, Vyapar Vihar, Bilaspur Chhattisgarh., District :Bilaspur, Chhattisgarh Mahima Complex, Vyapar Vihar, Bilaspur Chhattisgarh., District :Bilaspur, Chhattisgarh 4.Income Tax Officer Ward-1, Ambikapur, Income Tax Department,Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001,District : Surguja (Ambikapur), Chhattisgarh Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001,District : Surguja (Ambikapur), Chhattisgarh Writ Petition (T) No. 68 of 2022 Usha Devi Singhania W/o Shri Lalit Kumar Singhania, Aged About 67Years R/o Manjusha 15/480 Civil Lines, Near Rajbhavan Chowk, Raipur492001 (Chhattisgarh), District : Raipur, Chhattisgarh ---- Petitioner Versus 3.Joint Commissioner Of Income-Tax Range-1, Income-Tax Office,Mahima Complex, Vyapar Vihar, Bilaspur Chhattisgarh., District :Bilaspur, Chhattisgarh Mahima Complex, Vyapar Vihar, Bilaspur Chhattisgarh., District :Bilaspur, Chhattisgarh 4.Income Tax Officer Ward-1, Ambikapur, Income Tax Department,Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001,District : Surguja (Ambikapur), Chhattisgarh Agrasen Marg, Ambikapur, District Surguja Chhattisgarh 497001,District : Surguja (Ambikapur), Chhattisgarh Writ Petition (T) No. 68 of 2022 Usha Devi Singhania W/o Shri Lalit Kumar Singhania, Aged About 67Years R/o Manjusha 15/480 Civil Lines, Near Rajbhavan Chowk, Raipur492001 (Chhattisgarh), District : Raipur, Chhattisgarh ---- Petitioner Versus 1.Union Of India Through The Ld. Secretary Ministry Of Finance(Department Of Revenue) No. 137, North Block, New Delhi110001, District : New Delhi, Delhi (Department Of Revenue) No. 137, North Block, New Delhi110001, District : New Delhi, Delhi 2.Union Of India The Ld. Secretary Minister Of Law And Justice(Legislative Department) 4th Floor, A-Wing, Rajendra PrasadRoad, Shastri Bhavan, New Delhi- 110001, District : New Delhi,Delhi (Legislative Department) 4th Floor, A-Wing, Rajendra PrasadRoad, Shastri Bhavan, New Delhi- 110001, District : New Delhi,Delhi 3.Central Board Of Director Tax Through Its Ld. Chairman Ministry OfFinance (Department Of Revenue) North Block, New Delhi-110002, District : New Delhi, Delhi Finance (Department Of Revenue) North Block, New Delhi-110002, District : New Delhi, Delhi 4.The Principal Commissioner Of Income Tax- 1, Aaykar Bhawan,Civil Lines Raipur Chhattisgarh, District : Raipur, Chhattisgarh Civil Lines Raipur Chhattisgarh, District : Raipur, Chhattisgarh 5.Assistant Commissioner Of Income Tax, Circle 1(1) AaykarBhawan, Civil Lines, Raipur Chhattisgarh, District : Raipur,Chhattisgarh Bhawan, Civil Lines, Raipur Chhattisgarh, District : Raipur,Chhattisgarh ---- Respondents Writ Petition (T) No. 72 of 2022 Lalit Kumar Singhania S/o Late Shri Jeevan Lal Singhania Aged About69 Years R/o Manjusha, 15/480 Civil Lines, Near Rajbhavan Chowk,Raipur 492001 Chhattisgarh. ---- Petitioner Versus 1.Union Of India Through The Ld. Secretary Ministry Of Finance(Department Of Revenue) No. 137, North Block, New Delhi110001. (Department Of Revenue) No. 137, North Block, New Delhi110001. 2.Union Of India The Ld. Secretary, Ministry Of Law And Justice(Legislative Department) 4th Floor, A Wing, Rajendra Prasad Road,Shastri Bhavan, New Delhi 110001. (Legislative Department) 4th Floor, A Wing, Rajendra Prasad Road,Shastri Bhavan, New Delhi 110001. 3.Central Board Of Direct Tax Through Its Ld. Chairaman Ministry OfFinance (Department Of Revenue) North Block, New Delhi 110002.Finance (Department Of Revenue) North Block, New Delhi 110002. 4.The Principal Commissioner Of Income Tax - 1, Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh. 5.Assistant Commissioner Of Income Tax Circle 1(1) Aaykar Bhawan,Civil Lines, Raipur Chhattisgarh. ---- Respondents Writ Petition (T) No. 74 of 2022 Lalit Kumar Singhania S/o Late Shri Jeevan Lal Singhania Aged About69 Years R/o Manjusha, 15/480 Civil Lines, Near Rajbhavan Chowk,Raipur 492001 Chhattisgarh., District : Raipur, Chhattisgarh ---- Petitioner Versus 1.Union Of India Through The Ld. Secretary Ministry Of Finance(Department Of Revenue) No. 137, North Block, New Delhi-110001. (Department Of Revenue) No. 137, North Block, New Delhi-110001. 2.Union Of India The Ld. Secretary Minister Of Law And Justice(Legislative Department) 4th Floor, A-Wing, Rajendra PrasadRoad, Shastri Bhavan, New Delhi - 110001. (Legislative Department) 4th Floor, A-Wing, Rajendra PrasadRoad, Shastri Bhavan, New Delhi - 110001. ---- Respondents Writ Petition (T) No. 74 of 2022 Lalit Kumar Singhania S/o Late Shri Jeevan Lal Singhania Aged About69 Years R/o Manjusha, 15/480 Civil Lines, Near Rajbhavan Chowk,Raipur 492001 Chhattisgarh., District : Raipur, Chhattisgarh ---- Petitioner Versus 1.Union Of India Through The Ld. Secretary Ministry Of Finance(Department Of Revenue) No. 137, North Block, New Delhi-110001. (Department Of Revenue) No. 137, North Block, New Delhi-110001. 2.Union Of India The Ld. Secretary Minister Of Law And Justice(Legislative Department) 4th Floor, A-Wing, Rajendra PrasadRoad, Shastri Bhavan, New Delhi - 110001. (Legislative Department) 4th Floor, A-Wing, Rajendra PrasadRoad, Shastri Bhavan, New Delhi - 110001. 3.Central Board Of Direct Tax Through Its Ld. Chairman Ministry OfFinance (Department Of Revenue) North Block, New Delhi -110002. Finance (Department Of Revenue) North Block, New Delhi -110002. 4.The Principal Commissioner Of Income Tax-1 Aaykar Bhawan, CivilLines, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh Lines, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh 5.Assistant Commissioner Of Income Tax Circle 1(1) Aaykar Bhawan,Civil Lines, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh Civil Lines, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh ---- Respondents Writ Petition (T) No. 77 of 2022 Gurvinderjeet Singh Oberai S/o. J.S. Oberoi, Aged About 48 Years R/o.A-505, Sterling Residency No. 80, Rmv Iind Stage, Near ScientificNursery Karnataka, 560094. ---- Petitioner Versus 1.Union Of India Through Secretary, Central Board Of Direct Taxes,North Block, New Delhi. North Block, New Delhi. 2.Principal Commissioner Of Income-Tax, Raipour-1, Aaykar BhawanCivil Lines, Raipur Chhattisgarh Pin 492001. Civil Lines, Raipur Chhattisgarh Pin 492001. 3.Joint Commissioner Of Income Tax, Range-1, Aaykar Bhawan CivilLines, Raipur Chhattisgarh. Pin492001. Lines, Raipur Chhattisgarh. Pin492001. 4.Assistant Commissioner Of Income-Tax Circle-1(1), Raipur, AaykarBhawan Civil Lines, Raipur Chhattisgarh. Pin492001. Bhawan Civil Lines, Raipur Chhattisgarh. Pin492001. 5.Assistant Commissioner Of Income-Tax, Circle -6(3)(1), BmtcBuilding, 80-Feet Road, 6th Block, Koramangala Bangaluru -560095 Building, 80-Feet Road, 6th Block, Koramangala Bangaluru -560095 6.Additional /joint/deputy/assistant Commissioner Of IncomeTax/income -Tax Officer, National Faceless Assessment Centre,Delhi. Tax/income -Tax Officer, National Faceless Assessment Centre,Delhi. ---- Respondents Writ Petition (T) No. 78 of 2022 Gurvinderjeet Singh Oberoi S/o J.S. Oberai Aged About 48 Years R/o A -505, Sterling Residency No. 80, Rmv Iind Stage, Near Scientific NurseryKarnataka, 560094. ---- Petitioner Versus 1.Union Of India Through Secretary, Central Board Of Direct Taxes,North Block, New Delhi. North Block, New Delhi. 2.Principal Commissioner Of Income Tax Raipur - 1, Aaykar Bhawan,Civil Lines, Raipur, Chhattisgarh Pin 492001. Civil Lines, Raipur, Chhattisgarh Pin 492001. 3.Joint Commissioner Of Income Tax Range -1, Aaykar Bhawan, CivilLines, Raipur Chhattisgarh Pin 492001. Lines, Raipur Chhattisgarh Pin 492001. 4.Assistant Commissioner Of Income Tax Range -1(1), Raipur,Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh Pin 492001. Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh Pin 492001. 5.Assistant Commissioner Of Income Tax Circle - 6(3)(1), BmtcBuilding 80 Feet Road, 6th Block, Koramangala Bangaluru 560095Karnataka. Building 80 Feet Road, 6th Block, Koramangala Bangaluru 560095Karnataka. ---- Respondents Writ Petition (T) No. 81 of 2022 Anil Kumar Agrawal S/o Shri Kishan Lal Agrawal Aged About 51 YearsResident Of Gandhi Chowk , Ward No. 12, Neora, Tilda, RaipurChhattisgarh. ---- Petitioner Versus 4.Assistant Commissioner Of Income Tax Range -1(1), Raipur,Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh Pin 492001. Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh Pin 492001. 5.Assistant Commissioner Of Income Tax Circle - 6(3)(1), BmtcBuilding 80 Feet Road, 6th Block, Koramangala Bangaluru 560095Karnataka. Building 80 Feet Road, 6th Block, Koramangala Bangaluru 560095Karnataka. ---- Respondents Writ Petition (T) No. 81 of 2022 Anil Kumar Agrawal S/o Shri Kishan Lal Agrawal Aged About 51 YearsResident Of Gandhi Chowk , Ward No. 12, Neora, Tilda, RaipurChhattisgarh. ---- Petitioner Versus 1.Assistant Commissioner Of Income Tax Office Of ChiefCommissioner Of Income Tax, Central Revenue Building, CivilLines, Raipur, District Raipur Chhattisgarh. Commissioner Of Income Tax, Central Revenue Building, CivilLines, Raipur, District Raipur Chhattisgarh. 2.Principal Commissioner Of Income Tax Office Of ChiefCommissioner Of Income Tax Central Revenue Building, CivilLines, Raipur, District Raipur Chhattisgarh. Commissioner Of Income Tax Central Revenue Building, CivilLines, Raipur, District Raipur Chhattisgarh. 3.Central Board Of Direct Taxes Through Its Chairman Having HisOffice At The North Block, Secretariat Building, New Delhi 110002 Office At The North Block, Secretariat Building, New Delhi 110002 4.Union Of India Through Secretary Central Board Of Direct Taxes ,North Block, New Delhi. North Block, New Delhi. ---- Respondents Writ Petition (T) No. 83 of 2022 M/s Sudha Rice Processing Pvt. Ltd. A Company Duly IncorporatedUnder The Companies Act, 1956 Having Its Registered Office AtDanitola, Near Nahar Naka, Dhamtari Chhattisgarh Theough ItsAuthorized Signatory Suryakant Khandelwal, S/o Shri Satish KumarKhandelwal, Aged About 47 Years, Resident Of 261, Nahar Naka Chowk,Mahima Sagar Ward, Ward 34, Dhamtari (C.G.) ---- Petitioner Versus 1.Assistant Commissioner Of Income Tax Office Of ChiefCommissioner Of Income Tax, Central Revenue Building, CivilLines, Raipur, District Raipur (C.G.) Commissioner Of Income Tax, Central Revenue Building, CivilLines, Raipur, District Raipur (C.G.) 2.Principal Commissioner Of Income Tax Office Of ChiefCommissioner Of Income Tax, Central Revenue Building, CivilLines, Raipur, District Raipur (C.G.) Commissioner Of Income Tax, Central Revenue Building, CivilLines, Raipur, District Raipur (C.G.) 3.Central Board Of Direct Taxes, Through Its Chairman Having HisOffice At The North Block, Secretariat Building New Delhi- 110002 Office At The North Block, Secretariat Building New Delhi- 110002 4.Union Of India, Through Secretary Central Board Of Direct Taxes,North Block, New Delhi. North Block, New Delhi. ---- Respondents Writ Petition (T) No. 94 of 2022 Goenka Rockwool India Pvt. Ltd. Through Director Mr. Vikas Goenka S/oOm Prakash Goenka Age 43 Years R/o Near Kamal Daal Mill, Gudhiyari,Raipur, District Raipur Chhattisgarh. ---- Petitioner Versus 1.Union Of India Through Secretary Department Of Revenue MinistryOf Finance North Block, New Delhi 110001 Of Finance North Block, New Delhi 110001 2.Central Board Of Direct Taxes Through Chairperson Department OfRevenue Ministry Of Finance North Block, New Delhi 110001 Revenue Ministry Of Finance North Block, New Delhi 110001 3.Principal Commissioner , Of Income Tax 1 Central RevenueBuilding , Civil Lines, Raipur 492001, Chhattisgarh. Building , Civil Lines, Raipur 492001, Chhattisgarh. 4.Assistant Commissioner Of Income Tax Circle 1 (1) CentralRaevenue Building Civil Lines Raipur 492001 Chhattisgarh. Raevenue Building Civil Lines Raipur 492001 Chhattisgarh. ---- Respondents Writ Petition (T) No. 95 of 2022 ---- Petitioner Versus 1.Union Of India Through Secretary Department Of Revenue MinistryOf Finance North Block, New Delhi 110001 Of Finance North Block, New Delhi 110001 2.Central Board Of Direct Taxes Through Chairperson Department OfRevenue Ministry Of Finance North Block, New Delhi 110001 Revenue Ministry Of Finance North Block, New Delhi 110001 3.Principal Commissioner , Of Income Tax 1 Central RevenueBuilding , Civil Lines, Raipur 492001, Chhattisgarh. Building , Civil Lines, Raipur 492001, Chhattisgarh. 4.Assistant Commissioner Of Income Tax Circle 1 (1) CentralRaevenue Building Civil Lines Raipur 492001 Chhattisgarh. Raevenue Building Civil Lines Raipur 492001 Chhattisgarh. ---- Respondents Writ Petition (T) No. 95 of 2022 M/s Sudha Rice Processing Pvt. Ltd. A Company Duly IncorporatedUnder The Companies Act, 1956 Having Its R/o At Danitola, Near NaharNaka, Dhamtari Chhattisgarh Through Its Authorized SignatorySuryakant Khandelwal, S/o Shri Stish Kumar Khandelwal Aged About 47Years, R/o 261, Nahar Naka Chowk, Mahima Sagar Ward, Ward 34,Dhamtari Chhattisgarh. ---- Petitioner Versus 1.Assistant Commissioner Of Income Tax Office Of ChiefCommissioner Of Income Tax, Central Revenue Building, CivilLines, Raipur, District Raipur Chhattisgarh. Commissioner Of Income Tax, Central Revenue Building, CivilLines, Raipur, District Raipur Chhattisgarh. 2.Principal Commissioner Of Income Tax Office Of ChiefCommissioner Of Income Tax, Central Revenue Building, CivilLines, Raipur, District Raipur Chhattisgarh. Commissioner Of Income Tax, Central Revenue Building, CivilLines, Raipur, District Raipur Chhattisgarh. 3.Central Board Of Directo Taxes, Through Its Chairman Having HisOffice At The North Block, Secretariat Building, New Delhi 110002. Office At The North Block, Secretariat Building, New Delhi 110002. 4.Union Of India, Through Secretary Central Board Of Directo Taxes,North Block, New Delhi. North Block, New Delhi. ---- Respondents Writ Petition (T) No. 98 of 2022 Rajendra Kumar Agrawal S/o Shri Kishan Lal Agrawal Aged About 61Years R/o Krishna Dham, Agrasen Chowk Ward No. 13, Neora, Tilda,Raipur, Chhattisgarh, District : Raipur, Chhattisgarh ---- Petitioner Versus 1.Assistant Commissioner Of Income Tax Office Of ChiefCommissioner Of Income Tax, Central Revenue Building, CivilLines, Raipur, District Raipur, Chhattisgarh, District : Raipur,Chhattisgarh Commissioner Of Income Tax, Central Revenue Building, CivilLines, Raipur, District Raipur, Chhattisgarh, District : Raipur,Chhattisgarh 2.Principal Commissioner Of Income Tax Office Of ChiefCommissioner Of Income Tax, Central Revenue Building, CivilLines, Raipur, District Raipur, Chhattisgarh, District : Raipur,Chhattisgarh Commissioner Of Income Tax, Central Revenue Building, CivilLines, Raipur, District Raipur, Chhattisgarh, District : Raipur,Chhattisgarh 3.Central Board Of Direct Taxes, Through Its Chairman Having HisOffice At The North Block, Secretariat Building, New Delhi 110002,District : New Delhi, Delhi Office At The North Block, Secretariat Building, New Delhi 110002,District : New Delhi, Delhi 4.Union Of India Through Secretary Central Board Of Direct Taxes,North Block, New Delhi, District : New Delhi, Delhi North Block, New Delhi, District : New Delhi, Delhi ---- Respondents Writ Petition (T) No. 100 of 2022 G.P. Agrotech Private Limited Having Its Office At House No. 433, SamtaColony, Behind Water Park, Raipur-492001 Chhattisgarh. Through ItsDirector Vijay Agrawal Aged About 45 Years Son Of Late ParmanandAgrawal Resident Of 433, Samta Colony, Raipur, District - RaipurChhattisgarh. ---- Petitioner Versus 1.Union Of India Through Secretary Central Board Of Direct Taxes,North Block, New Delhi. North Block, New Delhi. 4.Union Of India Through Secretary Central Board Of Direct Taxes,North Block, New Delhi, District : New Delhi, Delhi North Block, New Delhi, District : New Delhi, Delhi ---- Respondents Writ Petition (T) No. 100 of 2022 G.P. Agrotech Private Limited Having Its Office At House No. 433, SamtaColony, Behind Water Park, Raipur-492001 Chhattisgarh. Through ItsDirector Vijay Agrawal Aged About 45 Years Son Of Late ParmanandAgrawal Resident Of 433, Samta Colony, Raipur, District - RaipurChhattisgarh. ---- Petitioner Versus 1.Union Of India Through Secretary Central Board Of Direct Taxes,North Block, New Delhi. North Block, New Delhi. 2.Chief Commissioner Of Income Tax Office Of Chief CommissionerOf Income Tax, Central Revenue Building, Civil Lines, RaipurDistrict - Raipur Chhattisgarh. Of Income Tax, Central Revenue Building, Civil Lines, RaipurDistrict - Raipur Chhattisgarh. 3.Commissioner Of Income Tax Office Of Chief Commissioner OfIncome Tax, Central Revenue Building, Civil Lines, Raipur, District -Raipur Chhattisgarh. Income Tax, Central Revenue Building, Civil Lines, Raipur, District -Raipur Chhattisgarh. 4.Income Tax Officer , Ward -3(1), Raipur, Office Of The Income TaxOfficer Ward - 1(2), Raipur Chhattisgarh. Officer Ward - 1(2), Raipur Chhattisgarh. ---- Respondents Writ Petition (T) No. 102 of 2022 Shree Nakoda Ispat Limited Having Its Registered Office Near RailwayCrossing, Mowa, Vidhan Sabha Road, P.O. Saddu, Raipur 492014Chhat