Digitally 2026:CGHC:16134 signed by SIDDHANT SIDDHANT TAMRAKAR TAMRAKAR Date:

2026.04.09 14:34:49 +0530 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 221 of 2022 

Ravi Kumar Nagdeo S/o Late Shri Radhamal Nagdeo Aged About 56 Years R/o Opposite Jagdish Lagde Sadar Bazar, Bilaspur, Chhattisgarh, Pin-

495001 ... Petitioner versus

1. Union Of India Through Secretary Ministry Of Finance, Department Of Revenue, North Block, New Delhi- 110001, India.

2. Income Tax Officer Ward- 1(1), Bilaspur, Office Of The Income Tax Officer Ward -1 (1), Bilaspur, Aayakar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh- 495001, India

3. Principal Commissioner Of Income-Tax, Raipur- 1 Office Of The Principal Commissioner Of Income-Tax, Raipur- 1, Central Revenue Building Civil Lines, Raipur, Chhattisgarh- 492001, India.

4. Additional/joint/assistant Commissioner Of Income Tax/income Tax Officer National Faceless Assessment Centre, Delhi, India ... Respondent(s)

For Petitioner : Mr. Siddharth Dubey, Advocate For U.O.I./Respondent No. 1 : Mr. Ramakant Mishra, Dy. S.G. along with Mr.

Abhishek Banjare, C.G.C.

For Respondents No. 2 to 4 : Mr. Ajay Kumrani, Advocate holding the brief of Mr. Amit Chaudhari, Advocate H