DEPUTY COMMISSIONER OF INCOME TAX, vs CHHATTISGARH STATE POWER DISTRIBUTION COMPANY LIMITED, Advocate - NEELABH DUBEY, ,SMITI SHARMA,SMITI SHARMA — TAXC/135/2024

Next hearing: : -.

Next hearing —

CNR: CGHC010138822024

Filing Number

TAXC/8082/2024

Filing Date

19-Apr-2024

Registration No

TAXC/135/2024

Registration Date

15-Jun-2024

Judge

Hon'ble Shri Justice Sanjay K. Agrawal , Hon'ble Shri Justice Sachin Singh Rajput

Coram

Hon'ble Shri Justice Sanjay K. Agrawal , Hon'ble Shri Justice Sachin Singh Rajput

Bench Type

Division Bench

Category

DIRECT TAXES MATTER ( 3 )

Sub-Category

Appeal u/s 260A of the Income Tax Act, 1961 ( 303 )

Judicial Branch

Civil Section

Last updated 22-May-2026

Petitioner(s)

  1. 1.DEPUTY COMMISSIONER OF INCOME TAX,

    Adv. AMIT CHAUDHARI,ANKITA GOURHA,ANKITA GOURHA, ,VIJAY CHAWLA,Ajay Kumrani,TOPILAL BARETH,ANKITA GOURHA

Respondent(s)

  1. 1.CHHATTISGARH STATE POWER DISTRIBUTION COMPANY LIMITED, Advocate - NEELABH DUBEY, ,SMITI SHARMA,SMITI SHARMA

Case History

  1. —

    Next hearingPending

  2. 15-Apr-2026

    Hon'ble Shri Justice Sanjay K. Agrawal,Hon'ble Shri Justice Sachin Singh RajputView PDF

    Summary: The High Court of Chhattisgarh is hearing consolidated tax appeals (TAXC Nos. 127, 135, and 125 of 2024) filed by the Deputy Commissioner of Income Tax challenging an ITAT order that deleted depreciation disallowance (Rs. 42.72 crore), revenue subsidy addition (Rs. 748.41 crore), and reimbursement expense disallowance (Rs. 12.43 crore). The case has been admitted on three substantial questions of law relating to depreciation calculation, grant treatment as revenue subsidy, and reimbursement expense disallowance, with final hearing scheduled for July 2026. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 27-Oct-2025

    Hon'ble Shri Justice Sanjay K. Agrawal,Hon'ble Shri Justice Radhakishan AgrawalView PDF

  4. 08-Sep-2025

    Hon'ble Shri Justice Sanjay K. Agrawal,Hon'ble Shri Justice Radhakishan AgrawalView PDF

  5. 13-Aug-2025

    Hon'ble Shri Justice Sanjay K. Agrawal,Hon'ble Shri Justice Sachin Singh RajputView PDF

  6. 18-Jun-2025

    Hon'ble Shri Justice Sanjay K. Agrawal,Hon'ble Shri Justice Deepak Kumar TiwariView PDF

  7. 16-Jun-2025

    Motion Hearing Matters

    Hon'ble Shri Justice Sanjay K. Agrawal , Hon'ble Shri Justice Deepak Kumar Tiwari

  8. 07-May-2025

    Hon'ble Shri Justice Sanjay K. Agrawal,Hon'ble Shri Justice Deepak Kumar TiwariView PDF

  9. 05-May-2025

    Motion Hearing Matters

    Hon'ble Shri Justice Sanjay K. Agrawal , Hon'ble Shri Justice Deepak Kumar Tiwari

  10. 24-Apr-2025

    Hon'ble Shri Justice Sanjay K. Agrawal,Hon'ble Shri Justice Deepak Kumar TiwariView PDF

  11. 01-Apr-2025

    Hon'ble Shri Justice Sanjay K. Agrawal,Hon'ble Shri Justice Sanjay Kumar JaiswalView PDF

  12. 14-Jan-2025

    Hon'ble Shri Justice Sanjay K. Agrawal,Hon'ble Shri Justice Sanjay Kumar JaiswalView PDF

  13. 11-Dec-2024

    Hon'ble Shri Justice Sanjay K. Agrawal,Hon'ble Shri Justice Radhakishan AgrawalView PDF

  14. 07-Oct-2024

    Hon'ble Shri Justice Sanjay K. Agrawal,Hon'ble Shri Justice Amitendra Kishore PrasadView PDF

  15. 04-Sep-2024

    Hon'ble Shri Justice Sanjay K. Agrawal,Hon'ble Shri Justice Amitendra Kishore PrasadView PDF

  16. 25-Jul-2024

    Hon'ble Shri Justice Goutam Bhaduri,Hon'ble Shri Justice Radhakishan AgrawalView PDF

  17. 20-Jun-2024

    Hon'ble Shri Justice Goutam Bhaduri,Hon'ble Smt. Justice Rajani DubeyView PDF

  18. 20-Jun-2024

    First hearing

    Initial hearing scheduled

  19. 19-Apr-2024

    Case filed

    Registration No. TAXC/135/2024

casestatus.in Summary

Summary: The High Court of Chhattisgarh is hearing consolidated tax appeals (TAXC Nos. 127, 135, and 125 of 2024) filed by the Deputy Commissioner of Income Tax challenging an ITAT order that deleted depreciation disallowance (Rs. 42.72 crore), revenue subsidy addition (Rs. 748.41 crore), and reimbursement expense disallowance (Rs. 12.43 crore). The case has been admitted on three substantial questions of law relating to depreciation calculation, grant treatment as revenue subsidy, and reimbursement expense disallowance, with final hearing scheduled for July 2026. This case analysis is maintained by casestatus.in based on publicly available court records.

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