CGHC010338452026 2026:CGHC:38981 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 830 of 2026 1 - Assistant Commissioner Of Income Tax, Circle-1 (1), Raipur Central Revenue Building, Raipur, Chhattisgarh (Resp. No. 2 In The Writ Petition) 2 - Principal Commissioner Of Income Tax, Raipur Central Revenue Building, Raipur, Chhattisgarh (Resp. No. 3 In The Writ Petition) 3 - Chief Commissioner Of Income Tax, Raipur Central Revenue Building, Raipur Chhattisgarh (Resp. No. 4 In The Writ Petition) ... Applicants versus 1 - Satish Thourani S/o Late Shri Mansharam Aged About 52 Years R/o M.M. Niwas, 6 Bungalow, Godriwala City, Baba Gelaram Nagar, Opposite Godriwala Dham, Deopuri, Raipur, Chhattisgarh (Petitioner In The Writ Petition) 2 - Union Of India Through Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi (Resp. No. 1 In The Writ Petition) ---- Respondents For Applicants : Mr. Ajay Kumrani, Advocate holding the brief of Mr. Amit Choudhary, Advocate For Non-applicant No.1 : Mr. Siddharth Dubey, Advocate For Non-applicant No.2 : Mr. Abhishek Banjare, CGC Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 03.09.2026 1. Heard. 2. The applicant has filed this MCC application for modification of order dated 08.07.2026 passed in WPT No.79 of 2024. 3. Mr. Kumrani, learned counsel appearing for the applicants would submit that this Court, in the above-referred writ petition, directed REKHA SINGH Digitally signed by REKHA SINGH DN: cn=REKHA SINGH, ou=HIGH COURT, o=HIGH COURT OF CHHATTISGARH, st=Chhattisgarh, c=IN Date: 2026.09.03 15:02:50 +0530 -2- the Assessing Officer to conduct an enquiry in accordance with the provisions of Section 148A(a) of the Income Tax Act, 1961. He would submit that said provision has already been deleted and, therefore, it is not practically possible to conduct an enquiry through the ITBA Portal. He would contend that the Assessing Officer may be permitted to conduct an enquiry manually. 4. No objection from other side. 5. Heard. 6. Having considered the facts of the case and the direction issued in WPT No.79 of 2024 dated 08.07.2026, the Assessing Officer would be at liberty to conduct an enquiry manually, but in accordance with the provisions of Section 148A(a) of the Act of 1961. 7. MCC is accordingly disposed of. Sd/- (Rakesh Mohan Pandey) Judge Rekha