Revenue sought review of a judgment permitting withdrawal of its tax appeal based on a circular fixing monetary limits for filing appeals at ₹2 crores, the assessed liability being below that limit. The court found no error apparent on the face of the record and dismissed the review petition in limine.
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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CGHC010318772025
2026:CGHC:28314
NAFR
Digitally signed by SISTA SISTA SOMAYAJULU HIGH COURT OF CHHATTISGARH AT BILASPUR SOMAYAJULU Date: 2026.07.10 13:02:29 +0530 REVP No. 310 of 2025
REVP No. 310 of 2025
Income Tax Officer (1), Bilaspur, Chhattisgarh (Appellant in the Tax Appeal)
... Petitioner
versus
Shri Ajay Kumar, Flat No.2, Block No.20, Railway North Colony, 11, Garden Reach Road, Kolkata – 700043. A.Y. 2012-13, PAN AJQPK2968Q (Respondent in the Tax Appeal)
... Respondent
Division Bench: - Hon'ble Shri Sanjay K. Agrawal and Hon’ble Shri Sanjay Kumar Jaiswal, JJ.
Order (In Chamber) (08/07/2026)
Sanjay K. Agrawal, J.
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of appeals in income-tax cases is assessed to be ₹ 2 crores and in the present case, liability has been assessed to be less than ₹ 2 crores.
Sd/Sd/(Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) Judge Judge
Soma
1 issue framed by the court
Whether the judgment dated 1-5-2025 in TAXC No.23/2025 suffers from any error apparent on the face of record warranting review?
1 provisions across 1 enactments
Income Tax Officer (1), Bilaspur, Chhattisgarh
Shri Ajay Kumar
Sanjay K. Agrawal
Sanjay Kumar Jaiswal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
