Sanjay Kumar Sharma vs Income Tax Officer
2025 Latest Caselaw 3602 Chatt

Chattisgarh High Court

Sanjay Kumar Sharma vs Income Tax Officer on 9 April, 2025

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                         HIGH COURT OF CHHATTISGARH AT BILASPUR

                                             TAXC No. 50 of 2025
                          Sanjay Kumar Sharma Versus Income Tax Officer


                                                Order Sheet



                   09/04/2025        Shri Anumeh        Shrivastava,      counsel   for   the
                                Appellant.
                                     Shri Ajay Kumrani, counsel for the Respondent.

Heard on admission.

This Appeal is admitted for hearing on the following substantial question of law:-

"Whether the CIT (Appeals) and the Income Tax Appellate Tribunal are justified in

dismissing the appeals holding that the

NEELIMA Assessing Officer has rightly processed the VISHNU PRIYA Date:

2025.04.11 return of the appellant herein under Section 11:25:27 +0530 143(1)(a) of the Act ignoring the fact that in light of conflicting judgments on the issue of due date the Assessing Officer was required to resort to the provisions contained in Section 143(3)/Section 147 of the Act, by recording a finding which is perverse to the record?"

Issue notice to the Respondent.

Shri Kumrani, Advocate appearing on behalf of Shri Amit Chaudhary, learned Standing Counsel for the Income Tax Department accepts notice on behalf of the Respondent/Revenue.

Let an extra copy of the Appeal memo along with annexures and the substantial question of law be served to him within a period of seven days from today.

Filing of paper book is dispensed with. Post this matter along with Tax Case No.56/2025 on 16.04.2025.

                  Sd/-                             Sd/-
        (Sanjay K. Agrawal)              (Deepak Kumar Tiwari)
               JUDGE                           JUDGE




Priya