1 CGHC010248942025 2026:CGHC:38017 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 92 of 2025  Ganpati Ispat Limited Liability Partnership (LLP) (Previously Known As Ganpati Ispat Private Limited And Converted To L.L.P. On 5th April 2023), Having Its Office At Behind Uniworth Textile, Urla Industrial Area, Raipur, (C.G.) - 492001, Through Its Partner Mr. Bhaskar Agrawal S/o Vijay Kumar Agrawal, Aged About 33 Years, R/o 68 Gulmohar Park, Laxman Nagar, District - Raipur, (C.G.) ... Petitioner versus 1. Deputy Commissioner Of Income Tax Central Circle-1/ (Central)-1, Raipur, Office Of The Deputy Commissioner Of Income Tax, Central Circle-1/(Central)-1, Aayakar Bhawan, Civil Lines, Raipur, (C.G.) – 492001 2. National Faceless Appeal Centre, Delhi Through Principal Chief Commissioner Of Income Tax (NaFAC), Delhi, North Block, New Delhi- 110001 3. Chief Commissioner Of Income Tax, Raipur Office Of Chief Commissioner Of Income Tax, Raipur, Central Revenue Building, Civil Lines, Raipur (C.G.) – 492001 4. Union Of India Through Its Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi - 110001 ... Respondent(s) For Petitioner : Mr. Adarsh Patel, Advocate holding the brief of Mr. Himanshu Sinha, Advocate For Respondents No. 1 to 3 : Mr. Ajay Kumrani, Advocate holding the brief of Mr. Amit Chaudhari, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 25.08 .2026 1. By way of this petition, the petitioner has sought the following relief(s):- “10.1 Directing respondent no. 1 to dispose of the SIDDHANT TAMRAKAR Digitally signed by SIDDHANT TAMRAKAR Date: 2026.08.25 17:57:08 +0530 2 stay application/application filed under Section 220(6) of the Act not to 1 treat assessee/petitioner in default in adherence with the guidelines laid down in KEC International Ltd. vs. B.R. Balakrishnan (2001) 251 ITR 158 and appeal filed under Section 246A of the Act i.e. Annexure "P- 2"(Colly) as expeditiously as it is feasible. 10.2 Directing respondent authorities not to resort to any coercive measure for recovery of demand raised vide Annexure "P/I"(Colly) till the disposal of the stay application/application filed under Section 220(6) of the Act not to treat assessee/petitioner in default or appeal filed under Section 246A of the Act i.e. Annexure "P-2" (Collv)whichever is earlier. 10.3 Alternatively staying effect and operation of Annexure "P/1" (Collv) till the disposal of the stay application/application filed under Section 220(6) of the Act not to treat assessee/petitioner in default or appeal filed under Section 246A of the Act i.e. Annexure "P-2" (Colly) whichever is earlier (the aforesaid relief is prayed for as an alternate to relief 10.2 prayed for vide the present petition). 10.4 Any other relief(s) that this Hon'ble Court may deem fit in facts and circumstances of the present case.” 2. Learned counsel for the petitioner would submit that assessment was completed by the respondent authorities under Section 153C read with Section 143 (3) of the Income Tax Act, 1961 and on 25.03.2023 a demand of Rs. 2,07,48,230/- was raised. He would contend that against demand raised by the respondent authorities an appeal was preferred before the learned CIT (Appeals) in Form No. 35. He would contend that application for grant of stay was also moved along with said appeal, but till date application for grant of stay has not been considered and decided. 3. On the other hand, learned counsel appearing for respondents No. 1 to 3 3 would oppose. 4. Heard. 5. Having considered limited prayer made by learned counsel for the petitioner, this petition is disposed of with a direction to the CIT(Appeals) to decide application for grant of stay moved by the petitioner along with memo of appeal expeditiously, preferably within a period of 60 days from today. 6. Pending Interlocutory application(s), if any, stands disposed of. 7. With the aforesaid observation(s), and direction(s), the instant petition is hereby disposed of. Sd/- (Rakesh Mohan Pandey) JUDGE $iddhant