Dy. Commissioner Of Income Tax, (International Taxation),Jaipur (Raj v. National Oil Well Maintenance Company, 19A Karni Krupa,Hanwant Vihar, Jodhpur
High Court
13 Dec 2024 In favour of: Revenue
Forum / Bench
High Court · jaipur
Parties
Dy. Commissioner Of Income Tax, (International Taxation),Jaipur (Raj v. National Oil Well Maintenance Company, 19A Karni Krupa,Hanwant Vihar, Jodhpur
Date of order
13 Dec 2024
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Dy. Commissioner Of Income Tax, (International Taxation),Jaipur (Raj v. National Oil Well Maintenance Company, 19A Karni Krupa,Hanwant Vihar, Jodhpur, the High Court (2024) 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
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Civil Restoration Application No. 982/2024
In
D.B. I.T. Appeal no.107/2023
Dy. Commissioner Of Income Tax, (International Taxation),Jaipur (Raj.)
----Petitioner
Versus
National Oil Well Maintenance Company, 19A Karni Krupa,Hanwant Vihar, Jodhpur
----Respondent
For Petitioner(s) : Mr. Shantanu Sharma For Respondent(s):
HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI
Order
13/12/2024
Heard on the restoration application as well as on theapplication (I.A. No.1954/2024) filed under Section 5 of theLimitation Act for condonation of delay in filing the restorationapplication.
For the reasons mentioned in the applications, the same areallowed. The delay in filing the restoration application is condonedand the D.B. Income Tax Appeal No.107/2023 is ordered to berestored to its original number.
Office to proceed further.
(VINOD KUMAR BHARWANI),J
(INDERJEET SINGH),J
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