1 2025:CGHC:835 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 215 of 2024 • Satish Kumar Singh, S/o Rajendra Prasad Singh, Aged About 54 Years, Address- 1561, Tala Para Road, Jhula Ghar Gali, Ward No.14, Vinoba Nagar, Bilaspur, Chhattisgarh. ... Petitioner versus • The Income Tax Officer, Ward-2(1), Bilaspur, Chhattisgarh. ... Respondent (Cause title taken from Case Information System) For Petitioner : Mr. Shalvik Tiwari, Advocate. For Respondent : Mr. Ajay Kumrani, Advocate. Hon'ble Shri Justice Naresh Kumar Chandravanshi Order on Board 07/01/2025 1. Heard. 2. This petition has been preferred under Article 226 of the Constitution of India, challenging the order dated 04.09.2024 (Annexure-P/1) passed by Income Tax Appellate Tribunal, Raipur Bench, Raipur in Income Tax Appeal No. 330/RPR/2024. 3. Learned counsel for the respondent would submit that impugned order passed by Income Tax Appellate Tribunal is appealable under Section 260A of The Income Tax Act, 1961 and the said appeal shall lie before the Division Bench of this Court as per Rule 369 of The High Court of Chhattisgarh Rules, 2007, therefore, instant petition is not maintainable before the Single Bench. 4. On this, counsel for the petitioner seeks permission of this Court to withdraw this petition with liberty to file Tax Appeal before the Division Bench. 2 5. At this stage, it would be appropriate to notice the provisions contained in Section 260A (1) of the Income-Tax Act, 1961 and Rule 369 of The High Court of Chhattisgarh Rules, 2007, which are reproduced below :- “260A. Appeal to High Court.- (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal [before the date of establishment of the National Tax Tribunal], if the High Court is satisfied that the case involves a substantial question of law.” “369. References, appeal and applications under the Income Tax Act, 1961 (hereinafter in this part (K) of this Chapter referred to as the ‘Act’) shall be posted before such Bench of two Judges as the Chief Justice may specify by general or special order and it shall be registered as Income Tax References or Income Tax Appeal, as the case may be.” 6. Having considered the provisions contained in Section 260A of the Income Tax Act, 1961 as well as the provisions of Rule 369 of The High Court of Chhattisgarh Rules, 2007, instant petition, as framed & filed, against the order dated 04.09.2024 passed by Income Tax Appellate Tribunal, Raipur Bench, Raipur is not maintainable before this Court, rather it seems that appeal before Division Bench of this Court shall lie. 7. In view of the foregoing discussion, this petition is dismissed as not maintainable, with the aforesaid liberty as prayed for. 8. As prayed by the counsel for the petitioner, Registry is directed to return the Certified Copy of Annexure-P/1 by retaining photocopy of the same in record. Sd/- (Naresh Kumar Chandravanshi) Judge DEEPTI JHA NIRALA Digitally signed by DEEPTI JHA NIRALA Date: 2025.01.07 16:23:30 +0530