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Wpt v. Assistant Commissioner Of Income Tax, Central Circle

High Court 20 Jul 2025 In favour of: Revenue

Forum / Bench

High Court · cghccisdb

Parties

Date of order

20 Jul 2025

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Wpt v. Assistant Commissioner Of Income Tax, Central Circle, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.

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 KUMAR DWIVEDIDN: cn=AJAY KUMARDWIVEDI, ou=HIGHCOURT OFCHHATTISGARH,o=HIGH COURT OFCHHATTISGARH,st=CHATTISGARH,c=INDate: 2025.07.2116:54:45 +0530 2025:CGHC:34410 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 65 of 2021 Anil Nacharani, S/o Late Shri N.P. Nachrani, Aged About 51 Years R/o. House No. 11, Jal Vihar Colony, Near Marine Drive, Raipur Chhattisgarh., District : Raipur, Chhattisgarh --- Petitioner. versus Assistant Commissioner Of Income Tax, Central Circle 1, Raipur, District Raipur Chhattisgarh., District : Raipur, Chhattisgarh --- Respondent. With WPT No. 66 of 2021 Anil Nacharani, S/o Late Shri N. P Nachrani, Aged About 51 Years R/o. House No. 11, Jal Vihar Colony, Near Marine Drive, Raipur Chhattisgarh., District : Raipur, Chhattisgarh ---Petitioner. Versus Assistant Commissioner Of Income Tax, Central Circle 1, Raipur, District Raipur Chhattisgarh., District : Raipur, Chhattisgarh --- Respondent. For Petitioners: Mr. Amitesh Yadav, Adv on behalf of Mr. Sunny Agrawal, Advocate. For Respondents : Mr. Vijay Chawala, Adv on behalf of Mr. Amit Chaudhari, Advocate. SB : Hon'ble Shri Justice Deepak Kumar Tiwari Order on Board 21.07.2025 1. At the outset, learned counsel for the respondents submits that final assessment order has been passed, therefore, this petition becomes assessment order has been passed, therefore, this petition becomes infructuous. 2. Counsel for the petitioner would not oppose the aforesaid submission. 3. Having regard to the aforesaid submission, both the petitions are dismissed as rendered infructuous. Sd/- (Deepak Kumar Tiwari) Judge Ajay

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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