1 2026:CGHC:25907 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 205 of 2023 1 - Gurvinderjeet Singh Oberoi S/o - J.S. Oberoi Aged About 48 Years R/o - A-505, Sterling Residency No. 80, R M V -Ii Nd Stage, Near Scientific Nursery Karnataka, 560094. --- Petitioner(s) versus 1 - Principal Commissioner Of Income-Tax, Raipur-1 Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001. 2 - Chief Commissioner Of Income-Tax Raipur, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh P I N 492001 3 - Assistant Commissioner Of Income-Tax Circle-1(1) Raipur, Aayakar Bhawan, Civil Lines, Raipur, Chhattisgarh, Pin 492001 4 - Assistant Commissioner Of Income-Tax, Circle-6(3)(1) B M T C Building, 80-Feet Road, 6th Block, Koramangala Bangaluru-560095. 5 - Additional/joint/deputy/assistant Commissioner Of Income Tax/ Icome-Tax Officer National Faceless Assessment Centre, Delhi. --- Respondent(s) WITH WPT No. 206 of 2023 1 - Gurvinderjeet Singh Oberoi S/o - J.S. Oberoi Aged About 48 Years R/o - A-505, Sterling Residency No. 80, R M V -Ii Nd Stage, Near Scientific Nursery Karnataka, 560094. ---Petitioner(s) Versus 1 - Principal Commissioner Of Income-Tax, Raipur-1 Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh Pin 492001. 2 - Assistant Commissioner Of Income-Tax Circle-1(1) Raipur, Aayakar Bhawan, Civil Lines, Raipur, Chhattisgarh, Pin 492001 Digitally signed by AJINKYA PANSARE Date: 2026.06.24 18:21:11 +0530 2 3 - Assistant Commissioner Of Income-Tax, Circle-6(3)(1) B M T C Building, 80-Feet Road, 6th Block, Koramangala Bangaluru-560095. 4 - Additional/joint/deputy/assistant Commissioner Of Income Tax/ Icome-Tax Officer National Faceless Assessment Centre, Delhi. --- Respondent(s) For Petitioner : Mr. S. Rajeshwara Rao, Advocate along with Mr. Manoj Kumar Sinha, Advocate For Respondents : Mr. Ajay Kumarani, Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 24.6.2026 1) The petitioner has filed these writ petitions seeking following reliefs:- (i) to call for the relevant records of the respondents for its kind perusal. (ii) To quash the notice issued under clause (b) of section 148A of the Act and all proceedings following through said order. (iii) To quash the order passed under clause (d) of section 148A of the Act and all proceedings following through said order. (iv) To quash impugned notice issued under section 148 of the Act and all proceedings flowing through said notice. (v) To quash the impugned order passed under section 147 read with section 144B of the Act. (v) (vi) To stay the effect and operation of impugned assessment order [Annexure-P/4] and all proceedings pursuant to the said order till disposal of present petition. (vii) To pass such other and/ or further order and/or orders as the Hon'ble High Court may deem fit and proper in the facts and circumstances of the case. 3 2) Learned counsel appearing for respondents would submit that there is efficacious alternative remedy available in favour of the petitioner and he may prefer appeals before the Commissioner of Income Tax (Appeals) [CIT(A)] according to the provisions of Section 246A of Income Tax Act, 1961. 3) At this stage, Mr. Rao would seek permission of this Court to withdraw these petitions with liberty to approach appellate authority. However, he would pray that a direction may be issued to the appellate authority to decide the appeals expeditiously. 4) Heard. 5) Taking into consideration the submissions advanced by respective Advocates, these petitions are dismissed as withdrawn and the petitioner is granted 30 days time to prefer respective appeals before the appellate authority. If such appeals are preferred by the petitioner, the appellate authority shall decide them expeditiously after affording due opportunity of hearing to the parties. Sd/- (Rakesh Mohan Pandey) JUDGE A j i n k y a