MR. BALRAM SINGH JADAUN vs. INCOME TAX OFFICER

WPT/115/2024HC ChhattisgarhCGHC01022321202423 July 2026Author: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Chhattisgarh at Bilaspur, in its order dated 24.07.2026, dismissed the writ petition filed by Mr. Balram Singh Jadaun. This decision was based on the statement made by the learned counsel for the petitioner, Ms. Pragati Pandey, who indicated that she had no instructions in the matter. The Court took this statement into consideration and proceeded to dismiss the petition. No findings were made on the merits of any tax dispute, as the dismissal was procedural. The ratio decidendi is that a writ petition can be dismissed if the petitioner's counsel states they have no instructions. The operative direction was the dismissal of the petition.

What were the facts?

The petitioner, Mr. Balram Singh Jadaun, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents included the Income Tax Officer Ward 1(2), Raipur, the Chief Commissioner of Income Tax, Raipur, the Officer In Charge of the National Faceless Assessment Center, New Delhi, the Central Board of Direct Taxes, and the Union of India. The specific assessment year(s) and the order or action under challenge are not recorded in the judgment. The amount in dispute is also not stated. The procedural history is limited to the filing of the writ petition and the subsequent proceedings before the High Court.

What were the issues?

The primary issue before the High Court was whether the writ petition filed by the petitioner should be entertained. The petitioner's counsel, Ms. Pragati Pandey, holding the brief of Shri Hari Agrawal, Advocate, stated that she had no instructions in the matter. The respondents were represented by Shri Ajay Kumrani, holding the brief of Shri Amit Chaudhari, Advocate. The judgment does not record any specific arguments made by the revenue regarding the merits of the case, as the petition was dismissed based on the petitioner's counsel's statement.

AI-generated summary — verify with the full judgment below

CGHC010223212024

2026:CGHC:31711

NAFR

HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 115 of 2024 1 - Mr. Balram Singh Jadaun S/o Virendra Singh Aged About 38 Years At H. No. 92, Ward No. 19, Rangit Post Chichola Tah. Chhuria, Rajnandgaon 491441, Chhattisgarh, India

--- Petitioner(s) versus 1 - Income Tax Officer Ward 1(2), Raipur, Central Avenue Building Rai02, Rai03, Rai04, Raipur, Chhattisgarh, 492001, Email - Raipur.Ito1.2@Incometax.Gov.In 2 - Chef Commissioner Of Income Tax Raipur, Chhattisgarh 3 - The Officer In Charge Assessment Unit, Income Tax Department, National Faceless

Assessment

Center,

New

Delhi 4 - Central Board Of Direct Taxes Through Its Chairman, Ministry Of Finance, North Block,

New

Delhi,

11002 5 - Union Of India Through Joint Secretary, Ministry Of Finance, Room No. 46, North Block, New Delhi, 110011

--- Respondent(s) For Petitioner/s : Ms. Pragati Pandey, Advocate holding the brief of Shri Hari Agrawal, Advocate. For Respondents No.1 to 3 : Shri Ajay Kumrani, Advocate holding the brief of Shri Amit Chaudhari, Advocate. NIRMALA RAO

2 Hon'ble Shri Justice

Rakesh Mohan Pandey

Order on Board 24.07.2026

Learned counsel for the petitioner pleads no instructions in the matter.

Taking into consideration the statement made by counsel for the petitioner, this petition is dismissed.

(Rakesh Mohan Pandey)

Judge Nimmi

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