In Ashirvad Enterprises v. The Commissioner Of Income Tax, the High Court (2010) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT PATNA MJC No.2981 of 2009
ASHIRVAD ENTERPRISES Versus
THE COMMISSIONER OF INCOME TAX -----------
5 13-09-2010
Learned counsel for the petitioner is permitted
to correct the prayer portion.
Heard the parties.
For the reasons mentioned in this application,
the delay is condoned and the prayer for restoration is allowed.
As a result Tax case no. 28 of 1998 and 29 of
1998 shall stand restored to its original file.
BKS/-
(Shiva Kirti Singh, J.) (Hemant Kumar Srivastava, J.)
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