The Deputy Commissioner of Income Tax CIRCLE-1(1) v. Satpal Singh Sandhu
Case brief
What is this about?
Chhattisgarh High Court, Bilaspur — Order in Chamber dated 08/07/2026 in REVP No. 245 of 2025 (Deputy Commissioner of Income Tax, Circle-1(1), Raipur v. Satpal Singh Sandhu), Bench: Sanjay K. Agrawal & Sanjay Kumar Jaiswal, JJ. Review sought of judgment dated 21-1-2025 in TAXC No.158/2024, under which the Revenue's tax case was permitted to be withdrawn in view of circular dated 17-9-2024 (monetary limit ₹2 crores for income-tax appeals; liability here below that limit). Court found no error apparent on the face of the record and no sufficient cause; review petition dismissed in limine under Rule 90(2) of the High Court of Chhattisgarh Rules, 2007; no order as to costs. No case law cited; no counsel named.
What did the court decide?
No error apparent on the face of the record warranting review of the judgment dated 21-1-2025 passed in TAXC No.158/2024; no sufficient cause for review of the judgment under review was found.