1 CGHC010076292022 2026:CGHC:30264 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 51 of 2022 • Ratnakar Rao S/o Shri Chalsani Venkateshwar Rao Aged About 63 Years Mig 196, Padmanabhpur , Police Station Durg Pin 491001 Chhattisgarh. ... Petitioner versus 1. Union Of India Through Secretary, Central Board Of Direct Taxes, North Block, New Delhi. 2. Principal Commissioner Of Income Tax Raipur 1 Aaykar Bhawan, Civil Lines Raipur Chhattisgarh. 3. Joint Commissioner Of Income Tax Range 1, Aaykar Bhawan, New Civic Centre, Bhilai , District Durg Chhattisgarh Pin 490006 4. Income Tax Officer Ward 1(1) , Aaykar Bhawan, New Civic Centre, Bhilai , District Durg Chhattisgarh Pin 490006 5. Assistant Commissioner Of Income Tax Central Circle 1, Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh. ... Respondent(s) For Petitioner : Mr. Rishabh Agrawal, Advocate holding the brief of Mr. S. Rajeshwara Rao, Advocate For Union of India/Respondent : Mr. Abhishek Banjare, Central Government No. 1 : Counsel For Respondents No. 2 to 5 : Mr. Ajay Kumarani, Advocate holding the brief of Mr. Amit Chaudhari, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 16.07 .2026 1. Learned counsel appearing for respondents would submit that there is efficacious alternative remedy available in favour of the petitioner. He may prefer appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] according to the provisions of Section 246A of Income Tax Act, 1961. SIDDHANT TAMRAKAR Digitally signed by SIDDHANT TAMRAKAR Date: 2026.07.16 16:40:48 +0530 2 2. At this stage, Mr. Agrawal would seek permission of this Court to withdraw this petition with liberty to approach appellate authority. However, he would pray that a direction may be issued to the appellate authority to decide the appeal expeditiously. 3. Heard. 4. Taking into consideration the submissions advanced by respective Advocates, this petition is dismissed as withdrawn and the petitioner is granted 30 days time to prefer an appeal before the appellate authority. If such an appeal is preferred by the petitioner, the appellate authority shall decide it expeditiously after affording due opportunity of hearing to the parties. Sd/- (Rakesh Mohan Pandey) JUDGE $iddhant