Authority: High Court of Chhattisgarh at Bilaspur

Order Date: 17/09/2024

Case Overview

  • Parties: Principal Commissioner of Income Tax (appellant) vs. Chhattisgarh State Beverages Corporation Limited (respondent).
  • Case No.: TAXC No. 100 of 2023, heard at the Bilaspur bench.
  • Counsel for the appellant: Ms. Naushin Afrin Ali Kumari appeared before the bench.
  • The appellant’s counsel prayed for a time‑extension to rectify a procedural/default failure in the tax proceedings.

Final Outcome

  • The bench, comprising Judges Sanjay K. Agrawal and Amitendra Kishore Prasad, granted a three‑week extension to the appellant to cure the default.
  • The order stipulated that if the default is not rectified within the granted period, the tax case shall stand dismissed automatically without any further reference to the bench.

Signature

  • The order was digitally signed by Vaishali Lucky Nagaria on 18/09/2024 at 12:56:21 +0530.

Topics: Tax Litigation, Court Order, Procedural Extension