1 2025:CGHC:21571-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 90 of 2025 • Chetan Sahu S/o Shri Budh Ram Sahu Aged About 38 Years R/o Zora Para, Near Yadav Kirana Store, Raipur, Chhattisgarh- 492001, Pan- BRWPS3657R ... Appellant versus • Income Tax Officer, Ward-1(1), Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh- 492001 ... Respondent For Appellant : Mr. Nikhilesh Begani, Advocate For Respondent : Mr. 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 PRIYANKA VERMA Digitally signed by PRIYANKA VERMA Date: 2025.05.13 10:42:47 +0530 2 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 the Revenue. 3. In that view of the matter, learned counsel for the appellant is permitted to withdraw the Appeal and liberty is reserved in favour of the appellant to file an application for rectification under Section 254 of the Income Tax Act. 4. Accordingly, the tax case stands disposed of with the aforesaid liberty. 5. It is made clear that this Court has not expressed any view on the merits of the case. Sd/- Sd/- (Sanjay K. Agrawal) (Deepak Kumar Tiwari) Judge Judge Priyanka