NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR…
MCC allowed; TAXC No.198 of 2025 dismissed in default restored to its original number.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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2026:CGHC:7954-DB
AVINASH SHARMA
Digitally signed by AVINASH SHARMA Date: 2026.02.16 10:27:49 +0530
HIGH COURT OF CHHATTISGARH AT BILASPUR
NAFR
MCC No. 158 of 2026
Sunita Gupta W/o Mahendra Gupta Aged About 52 Years R/o 404, Suraj Villa, 9/2 New Palasia, Indore 452001, Madhya Pradesh, India.
... Applicant.
versus Assistant Commissioner Of Income Tax, Circle 2(1) Raipur, Chhattisgarh. ... Respondent.
| For Applicant | : Shri Priyanshu Gupta, Advocate. |
|---|---|
| For Respondent | : Ms. Ankita Gouraha appears on behalf of Shri |
| AjayKumrani, Advocates. |
DB : Hon’ble Shri Justice Sanjay S. Agrawal & Hon’ble Shri Justice Amitendra Kishore Prasad
Order on Board
13/02/2026
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Sd/Sd/-
(Sanjay S. Agrawal) (Amitendra Kishore Prasad) Judge Judge
Avinash
Sunita Gupta
Assistant Commissioner of Income Tax, Circle 2(1) Raipur, Chhattisgarh
Sanjay S. Agrawal
Amitendra Kishore Prasad
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
