1 2026:CGHC:16653 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 143 of 2024 * - Bhilai Karmchari Adarsh Sakh Sahkari Samiti Maryadit Sector-2, Bhilai, Through Its President - Jaigovind, S/o Late Phayaram Yadav, Aged About 56 Years, Resident Of Qr. No. 3A, Street-24, Sector-2, Bhilai, District Durg (C.G.) ... Petitioner Versus 1 - The Principal Commissioner Of Income Tax - Raipur 1 Central Revenue Building Civil Lines, Raipur (C.G.) 2 - Assessment Unit, Income Tax Department, National Faceless Assessment Centre, Delhi ... Respondents For Petitioner : Mr. Vijay Shanker Mishra, Advocate For Respondents : Mr. Ajay Kumrani, Advocate holding the brief of Mr. Amit Chaudhari, Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 10/04/2026 1. The petitioner has filed this petition seeking the following relief(s):- “10.1 Calling the records of the case. 10.2 Quashing the penalty order u/s. 271 (1) (C) issued on by the respondent no. 2 (ANNEXURE- P/4) and revision order passed u/s. 264 of the I.T. Act on (ANNEXURE-P/8) passed by the respondent No. 1. 10.3 Any other relief, which this Hon’ble Court deems fit may also be granted.” Digitally signed by RAMESH KUMAR VATTI Date: 2026.04.13 11:13:48 +0530 2 2. Mr. Vijay Shanker Mishra, learned counsel appearing for the petitioner would submit that assessment order was subject of challenge in CIT appeal preferred before CIT and said appeal has been allowed and order of assessment has already been set aside. He would contend that as the order of assessment has already been set aside, penalty cannot be imposed. 3. Mr. Ajay Kumrani, learned counsel appearing for the respondents would submit that a revision was preferred against the penalty, wherein it was observed that the penalty would be subject to outcome of appeal. He would submit that as appeal has already been allowed, the petitioner should approach the respondent authorities making a representation. 4. Heard learned counsel for the parties. 5. Taking into consideration the above discussed facts, the petitioner is permitted to make a representation alongwith copy order passed in appeal and revision before the respondent authorities and the competent authority is directed to take decision with regard to penalty imposed, within a period of 45 days from the date of receipt of copy of this order. 6. With the aforesaid observation(s) / direction(s), the petition is disposed of. Sd/- (Rakesh Mohan Pandey) Judge vatti