Authority: High Court of Chhattisgarh at Bilaspur

Order Date: 17 June 2026

Case Overview

  • Petitioner: Shri Jai Bhole Traders, represented by its partner Manoj Ram, S/o Shri Ramchandra, aged about 37 years, resident of Laxmi Talkies Parishar, Juna Bilaspur, Chhattisgarh.
  • Respondents:

1. Principal Commissioner of Income Tax, Ayakar Bhavan, Vyapar Vihar Road, Bilaspur.

2. Commissioner Income Tax (Appeals), Ayakar Bhavan, Vyapar Vihar, Bilaspur.

3. Assistant Commissioner of Income Tax, Circle 2(1), Ayakar Bhawan, Vyapar Vihar, Bilaspur.

  • Legal Representation: Ms. Smiti Sharma, Advocate, appeared for the petitioner. No counsel appeared for the respondents.
  • Petition Details: Filed as WPT No. 116 of 2019, seeking relief against the Income Tax authorities (specific relief not detailed in the order).
  • Court Observations: The petitioner offered no instruction in the matter. The court considered the submission made by Ms. Sharma.

Final Outcome

  • The petition is dismissed. The petitioner is at liberty to revive the prayer if the cause of action still survives.

Topics: Tax Litigation, Income Tax Dispute