1 2025:CGHC:302-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 233 of 2024  Likeshwar Kumar Dewangan, Village - Thanoud, Post Office - Anjora, Durg (C.G.) - 491 001 Pan BEDPD9815A. ... Petitioner versus  The Income Tax Officer -2(1) Bhilai (C.G.). ... Respondent For Petitioner :- Mr. S. Rajeshwar Rao, Advocate. For Respondent :- Mr. Ajay Kumrani, Advocate, on behalf of Mr. Amit Chaudhari, Advocate. Division Bench Hon'ble Shri Justice Sanjay K. Agrawal & Hon'ble Shri Justice Sachin Singh Rajput Order On Board (03.01.2025) Sanjay K. Agrawal, J 1. At the very outset, learned counsel for the petitioner submits that the petitioner seeks to avail the remedy available to the petitioner under the Direct Tax Vivad se Vishwas Rules, 2024 (for short of Rules, 2024) and therefore, he may be permitted to withdraw the tax case with liberty to file it afresh if the grievance of the petitioner is not redressed. ANKIT KUMAR SINGH Digitally signed by ANKIT KUMAR SINGH Date: 2025.01.06 13:30:32 +0530 2 2. In view of above, the instant tax case is dismissed as withdrawn. The petitioner would however be at liberty to file a tax case afresh if his grievance is not redressed under the scheme of Rules, 2024. Sd/- Sd/- (Sanjay K. Agrawal) (Sachin Singh Rajput) Judge Judge Ankit