g d7 1g O (Q IN THE HIGH COURT OF CHRA’I‘TISGARH JUDICATURE AT BILASPUR WRIT PETITION m$7770F 2oe;/ PETITIONER : M/s Paancha Raghou Taank / Ram G.E. Niwas Roazg, Sarcaa Rajnanégaon(C.G.) & CO. VERSUS /‘/ PETITION UNDER ARTICLES 22%,}227 .r/ X OF THE CON$T1TUTIGQ OF INDIA FOR SUITABLE DIRECTIONS, ORDERS OR WRIT INCLUDING WRITS IN THE NATURE OF MANDAMUS, CERTIORAI ETC . REsmNDENTs : (1) Union of xnéia .. Thr9ugh Secretary 0\ ’2. Minlstry of Finance WAw e. { ’9“ North Block, New Delhi. XX, ’ .. ., ' .,-' (2) Central Board of Direcy'Taxes New Delhi. r (3) Commissiener of Inccnie’Tax New Central Revenue Bui la‘ing Civil Lines, Raipur(C.G.) (4) Income Tax Officer Warn-1, Rajnandgaon(C.G.) ' 26.04.2004 Shri Shashank Dubey, counsel for the petitioncr. Application for urgent he aring is allowed. Heani. competent authority of the considered on its own merits. Having consideied and without expressing any opinion on the merits of the case, in the opinion of this Court, ends ofjustice wiil be to the petitioner to make a detailed representation raising his grievances before the competent authority order, Within 15 days, and OI ‘ its own merits in accordance with law as early as possible preferably .te of receipt of the representation. It is 3 still remains, the petitioner may avail sewed if a dimction is given with a copy of the petition and this of the mspondent No.3 along such representation being nled, the ondent No.3 shall decide the same on competent authority of the ms within two months mm the da ' made clear that if any grievanc the remedy under the law. off The matter relates to mfund of income tax. Leg'i’nyed counsel for the petitioner submits that tbr the pmsent the petitioner may be 'g'ven an opportunity of hling the detailed tepresentation before the respondent No.3, which shall be With the aforesaid obsenvations, this petition stands, disposed Consequently, M.W.P. 16 .l / 04 also stands disposed of. Oertihed copy as per rule V Fakhruddin S. Sdl-