B.L. AGRAWAL v. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1)
REVP/366/2025 · 2025-12-09
Shri Arvind Kumar Verma
Special Leave Petitionbody2025
DailyLaw.ai
[ 2025 DAILYLAW 54729 (CHH) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 54729 (CHH) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
1
2025:CGHC:59873-DB
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR REVP No. 366 of 2025 1 - B.L. Agrawal S/o Ram Kumar Agrawal Aged About 58 Years R/o - Mayur Bhawan Near Radha Krishna Saw Mill, New Timber Market Fafadih Raipur District - Raipur (C.G.)
... Petitioner(s) versus 1 - Assistant Commissioner Of Income Tax Circle 2(1) Raipur District - Raipur (C.G.)
... Respondent(s) For Petitioner(s) : Shri Krishna Tandon, Advocate For Respondent : Shri Neeraj Baghel, Advocate on behalf of Shri R.K.Mishra, DSG Hon'ble Shri
Ramesh Sinha,
Chief Justice
Hon'ble Shri Arvind Kumar Verma, Judge
Order On Board Per Ramesh Sinha, CJ. 10/12/2025 By the instant petition, the review petitioner has challenged the final judgment and order dated 03.04.2025 passed by this Court in
2 TAXC No. 109/2017. By the said impugned order, this Court had allowed the appeal filed by the Respondent under Section 260A of the Income Tax Act, 1961, setting aside the concurrent findings recorded by the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal and remanded the matter for fresh adjudication.
2. It transpires from the record that the present Review Petition is beyond time by 135 days and the application for condonation of delay has been filed.
3.
Learned counsel for the petitioner submits that the present Review Petition was filed by the petitioner before the filing of the SLP Civil Case Diary No. 56725 of 2025 against the impugned judgment and
order dated 03.04.2025 passed in the aforesaid matter along with the bunch of matters and the Apex Court on 10.11.2025 has stayed the impugned order passed in the said SLP hence, he prays for withdrawal of this petition.
4.
Learned counsel appearing for the respondent/State has no objection to the petitioner’s aforesaid request for withdrawal fo the petition.
5. In view of the above, the Review Petition stands dismissed as withdrawn. Sd/- Sd/- (Arvind Kumar Verma) (Ramesh Sinha) Judge Chief Justice SUGUNA DUBEY Digitally signed by SUGUNA DUBEY Date: 2025.12.11 11:17:55 +0530