RAS Buildcon Petition Dismissed by HC

Authority: High Court of Chhattisgarh at Bilaspur

Order Date: 31 July 2026

Case Overview

• Petitioner: RAS Buildcon Private Limited, represented by Director Sanjay Agrawal, 58, S/o Late Dr. Ramavtar Agrawal, office at FF‑35‑36 Millennium Plaza, GE Road, Banstall, Raipur.
• Respondents: 1) Principal Commissioner of Income Tax, Raipur; 2) Income Tax Officer Ward 4(1), Raipur.
• Petition Details: WPT No. 146 of 2021 filed seeking (a) quashing of DIN & Notice No. ITBA/AST/S/148/2020‑21/1033923597 dated 30/06/2021 issued under Section 148 of the Income Tax Act, and (b) any other order deemed fit.
• Petitioner Submissions: No submissions were made in two rounds (as per table).
• Respondent Submissions: Counsel Ms. Ankita Gaurha, Advocate for Mr. Amit Chaudhari, argued that assessment proceedings had already concluded and an assessment order was passed.

Final Outcome

• The Court dismissed the petition as infructuous, thereby upholding the income tax assessment proceedings and the notice issued.
• Order signed by Justice Rakesh Mohan Pandey.

Topics: Tax Assessment, Court Order