Authority: High Court of Chhattisgarh at Bilaspur

Order Date: 30.10.2026

Case Overview

  • Parties: Joint Commissioner of Income Tax – Range‑1, Bilaspur (Applicant) vs. M/s Jindal Power Limited, Kharsia Road, Raigarh, C.G. (Respondent).
  • Court: Hon'ble Shri Justice Sachin Singh Rajput and Hon'ble Shri Justice Amitendra Kishore Prasad.
  • Proceedings: Application for condonation of delay (I.A. No.1/2026) concerning MCC No. 1016 of 2026; the delay was 116 days.
  • Background: TAX No. 4/2025 had been dismissed by a peremptory order of this Court on 15 April 2026.
  • No opposition was raised by counsel for the Respondent (Ms. Katyayani Vishnupriya).

Final Outcome

  • The Court allowed the condonation of the 116‑day delay in filing the MCC.
  • The restoration application was considered and approved; TAX No. 4/2025 is directed to be restored to its original number.
  • Consequently, the MCC stands disposed of.
  • Order signed digitally by Prakash Kumar on 30 Oct 2026 at 14:06:41 IST.

Topics: Taxation, Judicial Order, Power Sector