Taxc v. Income Tax Officer, Ward-1(1), Aaykar Bhawan, Civil Lines,Raipur, Chhattisgarh

2025:CGHC:21571-DB NAFR PRIYANKAVERMAHIGH COURT OF CHHATTISGARH AT BILASPURDigitally signed byPRIYANKA VERMADate: 2025.05.1310:42:47 +0530TAXC No. 90 of 2025 TAXC No. 90 of 2025 Chetan Sahu S/o Shri Budh Ram Sahu Aged About 38 Years R/oZora Para, Near Yadav Kirana Store, Raipur, Chhattisgarh- 492001,Pan- BRWPS3657RChetan Sahu S/o Shri Budh Ram Sahu Aged About 38 Years R/oZora Para, Near Yadav Kirana Store, Raipur, Chhattisgarh- 492001,Pan- ... Appellant versus Income Tax Officer, Ward-1(1), Aaykar Bhawan, Civil Lines,Raipur, Chhattisgarh- 492001Income Tax Officer, Ward-1(1), Aaykar Bhawan, Civil Lines,Raipur, Chhattisgarh- 492001 ... Respondent For Appellant For Respondent :Mr. Nikhilesh Begani, AdvocateMr. Nikhilesh Begani, Advocate :Mr. Ajay Kumrani, Advocate appears on behalf of Mr. Amit Chaudhari, AdvocateMr. Ajay Kumrani, Advocate appears on behalf of 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