Bhilai Jaypee Cement Tax Review Dismissed

Authority: High Court of Chhattisgarh at Bilaspur

Order Date: 17-07-2026

Case Overview

• Parties: Deputy Commissioner of Income Tax 1 (Bhilai, Durg, Chhattisgarh) as petitioner; Bhilai Jaypee Cement Ltd., BSP Premises, Slag Yard Road, Bhilai as respondent.
• The review petition (REVP No.162/2026) sought review of the judgment dated 20‑09‑2024 in TAXC No.105/2024.
• The original judgment allowed the tax case to be withdrawn to the Revenue based on a circular dated 17‑09‑2024, which sets the monetary limit for filing income‑tax appeals at ₹2 crore; the assessed liability was below this threshold.
• The bench examined the review petition, accompanying documents, and the judgment under review, finding no apparent error.

Final Outcome

• The review petition is dismissed in limine under Rule 90(2) of the High Court of Chhattisgarh Rules, 2007; no order as to costs.

Topics: Tax Litigation, Judicial Review