1 2026:CGHC:18437 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 99 of 2021  Sunil Sponge Pvt. Ltd. Plot No. 96-97, Phase Ii, Siltara Industrial Area, Siltara, Chhattisgarh Through Managing Director Anil Nacharani, Aged About 51 Years Son Of Late Shri N.P. Nachrani, R/o House No. 11 Jal Vihar Colony, Near Marine Drive, Raipur Chattisgarh., District : Raipur, Chhattisgarh ... Petitioner(s) versus  Assistant Commissioner Of Income Tax Central Circle 1, Raipur, District Raipur Chhattisgarh., District : Raipur, Chhattisgarh ... Respondent(s) For Petitioner : Mr. Ayush Mittal, Advocate on behalf of Mr. Sabyasachi Bhaduri, Advocate For Respondent : Mr. Ajay Kumarani, Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 22.4.2026 1) Petitioner has filed this petition seeking following reliefs:- 10.1 That the Hon'ble Court may kindly be pleased to call for the entire records pertaining to the present case. 10.2 That the Hon'ble court may kindly be pleased to quash the impugned order dated 01.06.2021 (Annexure-P/1) and in lieu thereof quash/set aside the demand note issued under Section 156 (Annexure-P/2) issued in furtherance of assessment proceedings initiated as against the petitioner. Digitally signed by AJINKYA PANSARE Date: 2026.04.23 13:54:38 +0530 2 10.3 That the Hon'ble Court may kindly be pleased to quash entire proceedings initiated in lieu of notice issued under Section 153 A of the IT Act, 1961 for the assessment year 2010-11 to 2012-13. 10.4 That, this Hon'ble Court may kindly be pleased to grant any other relief(s), which it may deemed fit and proper in the aforesaid facts and circumstances of the case. 10.5 Cost of the petition may kindly be allowed. 2) Learned counsel appearing for the petitioner submits that earlier petitioner had filed return for the assessment year 2010-11, in which he disclosed all his assets and after scrutiny of the same, assessment order was passed by Assessing Officer. Subsequently, the respondent issued notice dated 25.02.2021 (Annexure-P/4) under Section 153A of the Income Tax Act, 1961 (for short the Act 1961) alleging therein that there is escapement of income for the assessment year 2010-11. The petitioner filed objection in this regard, which was rejected by the respondent authorities vide Order dated 15.3.2021 (Annexure-P/6), without dealing with the objections raised by the petitioner. Thereafter the petitioner again filed reply to Annexure-P/7 dated 26.3.2021. Learned counsel further submits that since all the assets were disclosed by the petitioner in the year 2010-11 itself and it was also accepted by the Assessing Officer, therefore, without following the provisions of Section 153 A of the Act 1961, they could not issue notice. hence, he prays that this petition may be admitted for hearing. 3 3) Per contra, learned counsel for the respondent would submit that assessment order to the return filed by the petitioner for the year 2010-11 was passed, but since, some documents were received to the Department disclosing escapement of income by the petitioner, therefore, show-cause notice dated 25.02.2021 (Annexure-P/4) under Section 153A of the Act, 1961 was issued, to which the petitioner had filed objection, which was decided by the Assessing Officer vide Annexure-P/6 dated 15.3.2021. In that order it has been specifically mentioned in respect of what were the assets of the petitioner pertaining to escapement of income. He would further submit that since the petitioner did not appear before the respondent authorities/Assessing Officer, therefore, final order has been passed on 1.6.2021, hence, if the petitioner has any grievance, then he can challenge the final order before the Commissioner (Appeals) under Section 2465A of the Act 1961, but without availing such alternative remedy, writ petition filed by the petitioner is not maintainable. 4) Perusal of the records shows that notices were issued twice to the petitioner, objection was also decided by the respondent/Assessing Officer and final assessment order has also been passed on 1.6.2021, as informed by learned counsel for the respondent. 5) Having considered aforesaid facts situation of the case, without going into the merits to the case, this petition is disposed of 4 granting liberty to the petitioner to first avail statutory remedy by filing appeal before Commissioner (Appeals), within 30 days from today, raising all his objections for redressal of his grievances. In the event of filing of such appeal, the appellate authority is expected to decide all the objections filed by the petitioner in an objective manner, in accordance with law. 6) In view of the above, this petition is disposed of accordingly. Sd/- (Rakesh Mohan Pandey) JUDGE A j i n k y a