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Commissioner Of Income Tax, Alwar v. M/S Himalaya Shiksha Samiti, Bhakera

High Court 30 Nov 2017 In favour of: Revenue

Forum / Bench

High Court · jaipur

Parties

Date of order

30 Nov 2017

Assessment year(s)

—

Outcome

Allowed

Case summary

In Commissioner Of Income Tax, Alwar v. M/S Himalaya Shiksha Samiti, Bhakera, the High Court (2017) 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.

Sections referenced in this judgment

Section 5 case law →

The order — as passed by the High Court

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Civil Review No. 151 / 2017 Commissioner of Income Tax, Alwar ----Petitioner Versus M/s Himalaya Shiksha Samiti, Bhakera C/o Silver Oak School, Jaipur Road, Alwar ----Respondent _____________________________________________________ For Petitioner(s) : Mr. Daksh Pareek on behalf of Mr. Sameer Jain For Respondent(s) : _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE VIJAY KUMAR VYAS ORDER 30/11/2017 Delay in filing the review petition is condoned. The application ofunder Section 5 of the Limitation Act is allowed. By way of this review petition, the petitioner has prayed forrecalling of the order dated 02.02.2017 whereby the appeal wasdismissed on the ground of circular No. 21/2015 issued by the CentralBoard of Direct Taxes dated 10.12.2015. For the reasons mentioned in the review petition, the same isallowed. The order dated 02.02.2017 is recalled. The main appeal is restored to be decided on merits and be listedtoday itself. (VIJAY KUMAR VYAS)J. (K.S. JHAVERI)J. B.M.G/Gourav/129

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