Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Umesh Saboo

1 D.B. CIVIL MISC. RESTORATION APPLICATION 286/2012 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANAT JAIPUR BENCH, JAIPUR ORDER D.B. CIVIL MISC. RESTORATION APPLICATION NO.286/2012 IN D.B. INCOME TAX APPEAL NO. 480/2009 COMMISSIONER OF INCOME TAX, JAIPUR-II, JAIPURVS.M/S. UMESH SABOO. DATE OF ORDER : 13.07.2012 '-HONBLE MR. JUSTICE NARENDRA KUMAR JAINIHON'BLE MISS. JUSTICE BELA M. TRIVEDI None present for the appellant-applicant. Restoration application is timebarred by 120 days. Learned counsel for the applicanthas not filed any application for condonationof delay in filing the restorationapplication. In these circumstances, we havetwo options. First is to dismiss therestoration application on the ground oflimitation and second is to return therestoration application, so that the applicant may file another restorationapplication along with application underSection 5 of the Limitation Act. We opt forsecond option and return the restorationapplication to the applicant. D.B. CIVIL MISC. RESTORATION APPLICATION 286/2012 Registry is directed to return therestoration application to learned counselfor the applicant. This restoration application may be treated as disposed off. (BELA M. TRIVEDI),J. (NARENDRA KUMAR JAIN-I),J. Manoj, S.No.3. “All corrections made in the judgment/order have beenincorporated in the judgment/order being emailed.” MANOJ NARWANI JUNIOR PERSONAL ASSISTANT.