1 CGHC010021002026 2026:CGHC:32468-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 103 of 2026 1 - The Deputy Commissioner Of Income Tax Central Circle, Raipur (C.G.). ... Applicant versus 1 - M/s Devi Iron And Power Pvt. Ltd. Mahamaya Tower, 3rd And 4th Floor In Front Of Anupam Nagar, Near Varun Honda G.E. Road Raipur (C.G.). ... Respondent For Applicant : Mr. Ajay Kumrani, Advocate. For Non-Applicant : None. DB: Hon'ble Shri Justice Sanjay K. Agrawal and Hon'ble Shri Justice Sanjay Kumar Jaiswal Order on Board (29.07.2026) Sanjay K. Agrawal, J. 1. Heard on I.A. No. 01/2026 for condonation of delay in filing the application. 2. For the reasons stated in the application, the same is allowed and delay of 84 days in filing the instant application is condoned. 3. Also heard on admission. SOURABH PATEL Digitally signed by SOURABH PATEL Date: 2026.07.29 17:23:55 +0530 2 4. Admit. 5. The present MCC has been filed seeking for restoration of TAXC No. 163/2023 which got dismissed on account of peremptory order passed by this Court on 30.04.2025. 6. Considering the facts and circumstances of the case and the reasons mentioned in the application, the MCC is allowed and TAXC No. 163/2023 is directed to be restored to its original number. The defect(s) shall be removed within 10 days from today, failing which this order shall stand dissolved. Sd/- Sd/- Sd/- Sd/- (Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) Judge Judge $ourabh