Digitally signed by RAVI R SH AV A I NKAR S M H A A N N D K A A V R I MANDAVIDate: 2026:CGHC:1621

2026.01.12 17:59:56 +0530 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 140 of 2022

1 - Dr. Ajooba Radhakrishnan W/o Dr. A. Chella Kumar Aged About 36 Years R/o Flat No. 4/a2, Golden Kings Court, Tas Enclave, Ak Block, 10th Main Road , Anna Nagar , Chennai 600 040.

... Petitioner versus

1 - Union Of India Through The Secretary, Department Of Revenue Ministry Of Finance , Government Of India, North Block New Delhi

110001.

2 - Central Board Of Direct Taxes Through The Secretary, Department Of Revenue Ministry Of Finance , Government Of India, North Block Delhi 110001.

3 - The Chief Commissioner Of Income Tax Income Tax Department , Aayakar Bhawan, Civil Lines, Raipur Chhattisgarh 492001.

4 - The Assessment Officer Ward No. 3(1) , Income Tax Department , Office Of The Chief Commissioner Income Tax , Aayakar Bhawan, Civil Lines , Raipur Chhattisgarh 492001.

... Respondent(s)

(Cause title as taken from Case Information System)

For Petitioner : Mr. H.A.P.S. Bhatia, Advocate For Respondents No.3 & 4 : Ms. Ankita Gourha, Advocate appears on behalf of Mr. Ajay Chaudhari, Advocate Hon'ble Shri Justic