1 2025:CGHC:20977 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 3816 of 2022 Rameshwar Singh S/o Late Dev Singh Aged About 27 Years R/o Village Salauni, Tahsil Malkharoda, District- Janjgir-Champa, Chhattisgarh. --- Petitioner Versus 1 - Union Of India Through Its Secretary Ministry Of Income Tax Department Under Ministry Of Finance Through Its Secretary, New Delhi. 2 - The Principal Director Of Income Tax (Investigation), Raipur, Chhattisgarh. 3 - Adjudicating Authority Under The Prohibition Of Benami Property Transactions Act. 1988, Room No. 26, 4th Floor Jeevan Deep Building Parylement Street New Delhi. 4 - Assistant Commissioner Of Income Tax (Benami Prohibition), Room No.21, 2nd Floor, Cr Building (Investigation Wing) Civil Lines, Raipur, Chhattisgarh. --- Respondents WPC No. 3657 of 2022 Raj Kumar Agrawal S/o Shri Mange Ram Agrawal Aged About 43 Years R/o Ward No. 8, Sakti, Tahsil Sakti, District Janjgir-Champa Chhattisgarh ---Petitioner Versus YOGESH TIWARI Digitally signed by YOGESH TIWARI Date: 2025.05.08 11:47:44 +0530 2 1 - Union Of India Through Its Secretary, Ministry Of Finance, New Delhi (India) 2 - The Principal Director Of Income Tax (Investigation) Raipur Chhattisgarh 3 - The Assistant Commissioner Of Income Tax (Benami Prohibition) Room No. 21, 2nd Floor, C R Building (Investigation Wing) Civil Lines, Raipur Chhattisgarh ... Respondents (Cause-title taken from Case Information System) For Petitioner (WPC No.3816 of 2022) : Ms. Sameeksha Gupta, Advocate on behalf of Mr. Atanu Ghosh, Advocate For Petitioner (WPC No.3657 of 2022) : Ms. Sameeksha Gupta, Advocate For Respondent No.2 & 4 in WPC No.3816 of 2022 and Respondents No.2 & 3 in WPC No.3657 of 2022) : Mr. Ajay Chawla, Advocate on behalf of Mr. Ajay Kumrani, Advocate Hon’ble Shri Amitendra Kishore Prasad, Judge Order on Board 07.05.2025 1 Learned counsel for the petitioner in both the writ petitions submits that when the petitions were filed, the Tribunal was not functioning, but by efflux of time, the Tribunal is functioning, as such, she may be permitted to withdraw these writ petitions with liberty to approach before the concerned Tribunal. 2 Prayer appears to be fair and reasonable. 3 3 Accordingly, both the writ petitions are dismissed as withdrawn reserving liberty in favour of the respective petitioners to approach before the concerned Tribunal in accordance with law. Sd/- (Amitendra Kishore Prasad) Judge Yogesh