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Cmapl/25/2017 Of Principal Comnr.of Income Tax,Cuttack v. United Friends Builders Pvt.ltd.,Cuttack

High Court 23 Dec 2019 In favour of: Revenue

Forum / Bench

High Court · cisnc

Parties

Date of order

23 Dec 2019

Assessment year(s)

—

Outcome

Allowed

Case summary

In Cmapl/25/2017 Of Principal Comnr.of Income Tax,Cuttack v. United Friends Builders Pvt.ltd.,Cuttack, the High Court (2019) allowed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

02. 23.12.2019 SKG Heard learned Senior Standing Counsel for the Income Tax Department-petitioner. Defects pointed out by the Office stands ignored. This application has been filed for restoration of I.T.A. No.126 of 2004, which was dismissed on 21.12.2016 for non-compliance of peremptory order dated 07.01.2014 passed in the said appeal. Learned Senior Standing Counsel for the Income Tax Department states that the issue involved in the appeal i.e. I.T.A. No.126 of 2004 is covered by the Circular No.17/2019, issued by the Central Board of Direct Taxes, dated 08.08.2019 and, therefore, the restoration application may be allowed and the main appeal may be disposed of in terms of the aforesaid Circular. Only on the basis of such submission made, the application for restoration is allowed by condoning the delay in filing the restoration application. I.T.A. No.126 of 2004 is restored to its original file. CMAPL is accordingly disposed of. .……..........………… ( K.S. Jhaveri ) Chief Justice ……………….…….. ( K.R. Mohapatra ) Judge

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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