1 CGHC010318802025 2026:CGHC:28315-DB NAFR Digitally signed by SISTA SISTA SOMAYAJULU HIGH COURT OF CHHATTISGARH AT BILASPUR SOMAYAJULU Date: 2026.07.10 13:02:28 +0530 REVP No. 350 of 2025 Income Tax Officer-2, Raigarh, Chhattisgarh. (Appellant in the Tax Appeal) ... Petitioner versus Shri Bijay Kumar Agrawal, Pro. M/s Vijayshree Rice Mill, Ambikapur Road, Pathalgaon, District Jashpur – 496118, PAN: ADWPA3256B (Respondent in the Tax Appeal) ... Respondent Division Bench: - Hon'ble Shri Sanjay K. Agrawal and Hon’ble Shri Sanjay Kumar Jaiswal, JJ. Order (In Chamber) (08/07/2026) Sanjay K. Agrawal , J. 1. This review petition is filed for review/recall of judgment dated 18-2-2025 passed by this Court in TAXC No.171/2023 and it has been taken-up for consideration in Chamber in view of Rule 90(2) of the High Court of Chhattisgarh Rules, 2007. 2. We have gone through the review petition and the annexed documents. 3. The tax case has been allowed to be withdrawn to the Revenue on the basis of the statement made on their behalf and particularly, relying upon the circular dated 17-9-2024 in which monetary limits for filing 2 of appeals in income-tax cases is assessed to be ₹ 2 crores and in the present case, liability has been assessed to be less than ₹ 2 crores.

4. In that view of the matter, after going through the record of the review petition and the documents annexed therewith and also the judgment under review, we do not find any error apparent on the face of record warranting review of the judgment dated 18-2-2025 passed by this Court in TAXC No.171/2023. Accordingly, the review petition is dismissed in limine in terms of Rule 90(2) of the Rules of 2007 finding no sufficient cause for review of the judgment under review. No order as to cost(s). Sd/- Sd/- (Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) Judge Judge Soma

1 CGHC010318802025 2026:CGHC:28315-DB NAFR Digitally signed by SISTA SISTA SOMAYAJULU HIGH COURT OF CHHATTISGARH AT BILASPUR SOMAYAJULU Date: 2026.07.10 13:02:28 +0530 REVP No. 350 of 2025 Income Tax Officer-2, Raigarh, Chhattisgarh. (Appellant in the Tax Appeal) ... Petitioner versus Shri Bijay Kumar Agrawal, Pro. M/s Vijayshree Rice Mill, Ambikapur Road, Pathalgaon, District Jashpur – 496118, PAN: ADWPA3256B (Respondent in the Tax Appeal) ... Respondent Division Bench: - Hon'ble Shri Sanjay K. Agrawal and Hon’ble Shri Sanjay Kumar Jaiswal, JJ. Order (In Chamber) (08/07/2026) Sanjay K. Agrawal , J. 1. This review petition is filed for review/recall of judgment dated 18-2-2025 passed by this Court in TAXC No.171/2023 and it has been taken-up for consideration in Chamber in view of Rule 90(2) of the High Court of Chhattisgarh Rules, 2007. 2. We have gone through the review petition and the annexed documents. 3. The tax case has been allowed to be withdrawn to the Revenue on the basis of the statement made on their behalf and particularly, relying upon the circular dated 17-9-2024 in which monetary limits for filing 2 of appeals in income-tax cases is assessed to be ₹ 2 crores and in the present case, liability has been assessed to be less than ₹ 2 crores.

4. In that view of the matter, after going through the record of the review petition and the documents annexed therewith and also the judgment under review, we do not find any error apparent on the face of record warranting review of the judgment dated 18-2-2025 passed by this Court in TAXC No.171/2023. Accordingly, the review petition is dismissed in limine in terms of Rule 90(2) of the Rules of 2007 finding no sufficient cause for review of the judgment under review. No order as to cost(s). Sd/- Sd/- (Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) Judge Judge Soma