Case LawHigh Court › Commissioner Of Income Tax, Jaipur v. Sh...

Commissioner Of Income Tax, Jaipur v. Shri Ramesh Chand Maheshwari

High Court 13 Sep 2012 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
Commissioner Of Income Tax, Jaipur v. Shri Ramesh Chand Maheshwari
Date of order
13 Sep 2012
Assessment year(s)
Outcome
Dismissed

Case summary

In Commissioner Of Income Tax, Jaipur v. Shri Ramesh Chand Maheshwari, the High Court (2012) dismissed 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.

Sections referenced in this judgment

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANJAIPUR BENCH, JAIPUR ORDER D.B. CIVIL MISC. RESTORATION NO. 647/2012IND.B. INCOME TAX APPEAL NO. 343/2009 COMMISSIONER OF INCOME TAX, JAIPURVS.SHRI RAMESH CHAND MAHESHWARI. Date: 13.09.2012 HON'BLE THE CHIEF JUSTICE MR. ARUN MISHRA'HONBLE MR. JUSTICE NARENDRA KUMAR JAIN-I Mr. O.P. Pareek, for the appellant-applicant. There is delay of 73 days in filing restorationapplication. For the reasons mentioned in the applicationunder Section 5 of the Limitation Act duly supported byaffidavit, delay of 73 days is condoned. Misc. Application No. 222/2012 is disposed off. Appeal was dismissed for non-compliance of theorder of this court dated 26.04.2012. The case was dismisseddue to mistake of the counsel. Litigant may not suffer for themistake of the counsel. Considering the aforesaid aspect, we are inclinedto restore D.B. Income Tax Appeal No. 343/2009 to itsoriginal number, subject to the condition that the appellantshall pay a sum of Rs.500/- as cost and make compliance ofthe order dated 26.04.2012. In case, the appellant depositsRs.500/- as cost with the Rajasthan State Legal ServicesAuthority and makes compliance of the order dated 26.04.2012 within two weeks from today, income tax appeal shall stand restored to its original number. The restoration application stands disposed off accordingly. (NARENDRA KUMAR JAIN-I),J. (ARUN MISHRA),CJ. Manoj “All corrections made in the judgment/order have beenincorporated in the judgment/order being emailed.” MANOJ NARWANIJUNIOR PERSONAL ASSISTANT.
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