Deputy Commissioner of Income Tax v. Agrawal Global Infratech Pvt. Ltd.
Review petition – Review/recall of judgment dated 4-7-2025 in TAXC No.122/2025
Case brief
What is this about?
Chamber order of the High Court of Chhattisgarh, Bilaspur (08/07/2026) in REVP No. 283 of 2025 filed by the Deputy Commissioner of Income Tax, Raipur seeking review of the judgment dated 4-7-2025 in TAXC No.122/2025, wherein the tax appeal against Agrawal Global Infratech Pvt. Ltd. had been permitted to be withdrawn by the Revenue in view of the Rs. 2 crore monetary-limit circular dated 17-9-2024, liability being below that limit. Dismissed in limine under Rule 90(2), High Court of Chhattisgarh Rules, 2007 — no error apparent on the face of the record, no sufficient cause for review, no costs. Bench: Sanjay K. Agrawal and Sanjay Kumar Jaiswal, JJ.
What did the court decide?
After going through the record of the review petition, the annexed documents and the judgment under review, no error apparent on the face of the record was found warranting review of the judgment dated 4-7-2025 passed in TAXC No.122/2025.