m tl,M HIGH COURTOF JUDICATURE CHHATTISQARH : BILASPUR SINGLE BENCH : HON'BLE SHRI S.R. NAYAK, CJ. WRiT PETiTION No.434 OF 2001 PETITIONERS RESPONDENTS 1. Senior Manager Incharge (Finance) Wages ' Bhitai Steel Ptant, tepat Bhawan, Bhilai 2, Steel Authority of India Ltd. Bhilai Steel Plant, Bhilai Represented by Executive Director (Finance), Versus 1. Income Tax Officer fTDS) 32/33 Bungalows, Bhilai 2. Additional Commissioner of Income Tax Range-1, Raipur Present: Shri H.S. Shrivastava and Shri P. Diwaker, learned Senior Advocates with Shri Kunal Das, Searned counsel Tor the petitioners. Shri Amit Chowdary, learned standing counsel for the respondents ORAL ORDER (Passed on 01 Nlay, 2006) Against the impugned order in this writ petition, an appeal lies under Section 246 A of the tncome Tax Act. f-laving heard leamed counsel for the parties, 1 do not find any weighty or substantive reason or extraordinary situation that coutd persuade me to undertake adjudication of the issue brought before the Court on merit. In that view ofthe matter, 1 dismiss the writ petition reserving liberty to the petifioners to work-out their remedies by way of the appeal. If such an appeal is preferred within one month from today, the appellate authority shatt hear and disposs of the appeal on merit, without reference to the limitaUon. The appellate authority shall hear and dispose of the appeal as -•2-- expeditiously as possible, at any rate, within a period of six months from the date of presentation of the appeai. The interim order passed by this Court during the pendency of this writ petition shall be in operation titl the appellate authority disposes of the appeal. (2) Leamed senior counsel appearing for the petitioners would request the Court to direct the Registry to return the copies of the impugned orders. If an appropriate application is made by the petitioners, in that regard, the Registry is directed to return those documentsforthwith. Nocosts. —_ Sd/- Chief Justice ^»-^Iiri-u«iAi,—^