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2025 DAILYLAW 54818 (CHH)

HARISH KUMAR CHHABADA v. PR. COMMISSIONER OF INCOME TAX INCOME TAX OFFICE-2 (I)

MCC/442/2025 · 2025-05-05

Shri Deepak Kumar Tiwari, Shri Sanjay K Agrawal

body2025

Judgment text

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1 2025:CGHC:20606-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 442 of 2025 1 - Harish Kumar Chhabada S/o Pinjaram Chhabada Aged About 58 Years Prop. Of M/s Sona Agency, House No. 490, Near Rly Line Road, Samta Colony, Raipur Chhattisgarh. ... Applicant. versus 1 - Pr. Commissioner Of Income Tax Income Tax Office-2 (I) Central Revenue Building, Civil Line, Raipur Chhattisgarh. ... Non-applicant. For Applicant : Dr. Shiv Kumar Shrivastava, Advocate. For Respondent : Shri Ajay Kumrani appears on behalf of Shri Amit Chaudhari, Advocates. Division Bench Hon'ble Shri Jus tice Sanjay K. Agrawal & Hon'ble Shri Justice Deepak Kumar Tiwari Order on Board (06/05/2025) Sanjay K. Agrawal, J. 1. Heard on admission. 2. Admit. AVINASH SHARMA Digitally signed by AVINASH SHARMA Date: 2025.05.06 20:19:11 +0530 2 3. Issue notice to the non-applicant. 4. Learned counsel for the non-applicant accepts notice on behalf of the non-applicant. 5. Also heard on MCC which has been filed seeking restoration of TAXC No.138 of 2023 which was dismissed for want of prosecution by order of this Court dated 07.04.2025. 6. For the reasons stated in the application, the same is allowed. TAXC No.138 of 2023 is restored to its original number subject to payment of cost of Rs.5,000/- (Rupees Five Thousand Only) before the High Court Legal Services Committee and file proof thereof before this Court within 15 days from today. It is made clear that failure to deposit amount of cost by the applicant within the above time frame, will lead to automatic dissolution of this order. 7. Accordingly, the MCC is allowed. Sd/ Sd/- Sd/- (Sanjay K. Agrawal) (Deepak Kumar Tiwari) Judge Judge Avinash