Bihari Lal Agarwal v. Income Tax Officer, Ward-1(1), Jaipur New Central Revenuebuilding, Bhagwan Das Road, Jaipur Rajasthan
High Court
22 Jul 2024 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
Bihari Lal Agarwal v. Income Tax Officer, Ward-1(1), Jaipur New Central Revenuebuilding, Bhagwan Das Road, Jaipur Rajasthan
Date of order
22 Jul 2024
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Bihari Lal Agarwal v. Income Tax Officer, Ward-1(1), Jaipur New Central Revenuebuilding, Bhagwan Das Road, Jaipur Rajasthan, the High Court (2024) allowed the appeal under Section 5 of the Income-tax Act. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Writ Restoration Application No. 786/2024
In
D.B. Civil Writ Petition No. 19849/2023
Bihari Lal Agarwal S/o Mohan Lal Agarwal, Aged About 63 Years,R/o 8A, Ratan Nagar Colony, Teen Dukan, Near Dher Ke Balaji,Jaipur 302039 Rajasthan, India.
----Petitioner
Versus
Income Tax Officer, Ward-1(1), Jaipur New Central RevenueBuilding, Bhagwan Das Road, Jaipur Rajasthan, 302005.
----Respondent
For Petitioner(s) : Mr. Devang Gargieya, Adv. forMr. Mahendra Gargieya, Adv.
HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ASHUTOSH KUMAR
Order
22/07/2024
1.Heard on application for condonation of delay in filing therestoration application.
2.Taking into consideration the cause shown in the application,we are inclined to condone the delay.
3.Accordingly, delay in filing the restoration application iscondoned and application under Section 5 of the Limitation Act isallowed.
4.Heard on prayer for restoration.
5.Taking into consideration the submissions made by learnedcounsel for the applicant and the cause shown as to why thecompliance could not be done within the stipulated period, which
led to automatic dismissal of the case, we are inclined to restoreD.B. Civil Writ Petition No. 19849/2023 to its original numbersubject to payment of cost of Rs.1,000/- payable to the RajasthanHigh Court Legal Services Committee, Jaipur.
6.Restoration application is allowed.
(ASHUTOSH KUMAR),J(MANINDRA MOHAN SHRIVASTAVA),CJ
A.Arora/Mohita-63
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