HIGH COURT OF JUDICATURE CHHATTISGARH : BILASPUR SINGLE BENCH : HON BLE SHRI S R NAYAK CJ WRIT PETITION M2068! OF zooo PETITIONERS . Senior Manager ln’charge (Finance) Wages Bhilai Steel Plant, lspat Bhawan, Bhilai 2. Steel Authority of India Ltd. Bhilai Steel Plant, Bhilai Represented by Executive Director (Finance) Versus RESPONDENTS 1. Income Tax Omcer (T.D.S.) Against the impugned order in this writ petition, an appeal lies under Section 246 A of the income Tax Act. Having heard learned counsel for the parties, l do not find any weighty or substantive reason or extraordinary situation that could persuade me to undertake adjudication of the issue brought before the Court on merit In that View of the matter i dismiss the writ petition reserving liberty to the petitioners to work-out their remedies by way of the appeal. lf such an appeal is 1 32/33 Bungalows, Bhilai 2. Dy. Commissionereof income Tax Circle Bhilai Aykar Bhawan New CIVIc Centre Bhllal Distt Durg 3. Additional Commissroner of Income Tax Range—l Raipur ‘ 4. Commissioner of Income Tax, Raipur . 5. Union of india Through $ecretary’ Ministry of Finance North Block, New Delhi. - Present : Shri H S Shnvastava and Shrl P Diwaker learned Senior Advocates With Shrl Kunal Das learned counsel for the petitioners I?) k, Shrl Amlt Chowdary, learned standing counsel for the respondents \ ORAL ORDER (Passed on 01 5t May, 2006) preferred within one month from today, the appellate authority shalt hear and dispose of the appeal on merit, without reference to the limitation. The appellate authority shall hear‘ and dispose of the appeal as expeditiously as posaible, at any rate, within a period of six months from the date of presentation of the appeal. The interim order passed by this Court during the pendency of this writ petition shall be in/ operation till the appellate authority disposes of the appeal. (2) Learned senior counsel appearing for the petitioners would request the Court to direct the Registry to return the copies of the impugned orders. lf an appropriate application is made by the petitioners, in that regard, the Registry is directed to return those > documents forthith. No costs. 4 w