Wpt v. Initiating Officer Deputy Commissioner Of Income Tax (Dctt), (Bpu-Raipur), Room
High Court
22 Jul 2025 In favour of: Assessee
Forum / Bench
High Court · cghccisdb
Parties
Wpt v. Initiating Officer Deputy Commissioner Of Income Tax (Dctt), (Bpu-Raipur), Room
Date of order
22 Jul 2025
Assessment year(s)
—
Outcome
Allowed
Case summary
In Wpt v. Initiating Officer Deputy Commissioner Of Income Tax (Dctt), (Bpu-Raipur), Room, the High Court (2025) allowed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, this petition is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Digitally signed byAJAY KUMARDWIVEDIDN: cn=AJAY KUMARDWIVEDI, ou=HIGHCOURT OFCHHATTISGARH,o=HIGH COURT OFCHHATTISGARH,st=CHATTISGARH,c=INDate: 2025.07.2317:13:42 +0530
2025:CGHC:35249
NAFR
HIGH COURT OF CHHATTISGARH AT BILASPUR
WPT No. 105 of 2025
M/s Chhattisgarh Sales Corporation, Address- Darri Road, Korba, (Chhattisgarh) Through Its Partner Bhagwan Das Agrawal Aged About 65 Years S/o Late Chhotelal Agrawal, R/o Chhattisgarh Sales Corporation, Ward No.2, Darri Road, Korba District- Korba, Chhattisgarh, Pin-495677 ... Petitioner.
versus
1 - Initiating Officer Deputy Commissioner Of Income Tax (Dctt), (Bpu-Raipur), Room No. 201, Second Floor, C.R. Building (Investigation Wing), Civil Lines, Raipur, District Raipur (C.G) 492001
2 - Adjudicating Authority Prohibition Of Benami Property Transactions Act 1988 B Wing, 9th Floor, Lok Nayak Bhawan, Khan Market, New Delhi- 110003
3 - Shri Jogi Ram Sahu S/o Mangtu Ram Sahu, Address 365 Ward No. 11, Kamta Chowk, Krishaknagar, Dharampura, Raipur, District Raipur, (Chhattisgarh) 492001
4 - Shri Vijay Jain Address D- 11, Shailendra Nagar, Raipur, District Raipur (Chhattisgarh) 492001
... Respondent(s)
For Petitioner :
For respective Respondents :
SB : Hon'ble Shri Justice Deepak Kumar Tiwari
Order on Board
23.07.2025
1. The petitioner has filed this petition under Article 226/227 of the Constitution of India and prayed for the following reliefs:-Constitution of India and prayed for the following reliefs:-
10.1 Quashing/setting-aside Annexure-P-1 i.e. order dated 21.04.2025 passed by the Tribunal to the extent it observes "the appellant has tried to put certain documents going contrary to the pleadings" or expunging the observation i.e. "the appellant has tried to put certain documents going contrary to the pleadings" from the order dated 21.04.2025.10.2 Grant any other relief(s) and/or pass any such order(s) that this Hon'ble Court may deem fit in facts and circumstances of the case."
2. After arguing for sometime, learned counsel for the petitioner submits that the matter has already been fixed for final hearing on 24.07.2025 before the Tribunal. He has only apprehension that certain documents which have been filed during the proceedings and observations made in this regard may effect the defence of the petitioner. However, at this juncture, the petitioner is seeking permission to withdraw this petition and also seeking liberty to raise all relevant grounds before the competent Authority at the time of final hearing.that the matter has already been fixed for final hearing on 24.07.2025 before the Tribunal. He has only apprehension that certain documents which have been filed during the proceedings and observations made in this regard may effect the defence of the petitioner. However, at this juncture, the petitioner is seeking permission to withdraw this petition and also seeking liberty to raise all relevant grounds before the competent Authority at the time of final hearing.
3. Counsel for the respondent would not oppose the aforesaid limited prayer with regard withdrawal of the petition.prayer with regard withdrawal of the petition.
4. Having regard to the aforesaid submission, prayer of withdrawal of the petition is allowed.petition is allowed.
5. Accordingly, this petition is dismissed as withdrawn.
Sd/-
(Deepak Kumar Tiwari)
Judge
Ajay
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