Mcc/1253/2023 Of Suraj Bhan Oil Private Limited v. Deputy Commissioner Of Income Tax Circle 2(1)
High Court
19 Oct 2023 In favour of: Assessee
Forum / Bench
High Court · mphc_db_gwl
Parties
Mcc/1253/2023 Of Suraj Bhan Oil Private Limited v. Deputy Commissioner Of Income Tax Circle 2(1)
Date of order
19 Oct 2023
Assessment year(s)
—
Outcome
Allowed
Case summary
In Mcc/1253/2023 Of Suraj Bhan Oil Private Limited v. Deputy Commissioner Of Income Tax Circle 2(1), the High Court (2023) allowed 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
1
IN THE HIGH COURT OF MADHYA PRADESHAT GWALIORBEFORE
HON'BLE SHRI JUSTICE ROHIT ARYA
&
HON'BLE SHRI JUSTICE AMAR NATH (KESHARWANI)ON THE 19[th] OF OCTOBER, 2023
MISC. CIVIL CASE No. 1253 of 2023
BETWEEN:-
SURAJ BHAN OIL PRIVATE LIMITED THROUGH ITSDIRECTOR SANJAY BANSAL S/O SHRI GOVIND PRASADBANSAL, AGED 45 YEARS, OCCUPATION - BUSINESS,R/O 95 - JIWAJI GANJ, MORENA, DISTRICT MORENA(MADHYA PRADESH)
(BY SHRI DHARMENDRA DWIVEDI - ADVOCATE)
.....APPLICANT
AND
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2( 1 ) , AAYKAR BHAWAN, CITY CENTRE, GWALIOR(MADHYA PRADESH)
(NONE FOR RESPONDENT)
.....RESPONDENT
This application coming on for hearing this day, Justice Rohit Arya
passed the following:
ORDER
I.A.No.4248/2023, an application under Section 5 of Limitation Act forcondonation of delay, is taken up, considered and allowed for the reasonsmentioned therein. Delay in filing the present MCC stands condoned.
This is an application for restoration of Review Petition No.9/2023 whichwas dismissed for non-compliance of common conditional peremptory orderdated 20.03.2023.
For the reasons assigned in the application, which is supported by anaffidavit, sufficient cause is made out for restoration of Review PetitionNo.9/2023. Hence, the same is allowed.
Accordingly, Review Petition No.9/2023 is restored to its originalnumber.
A copy of this order be placed in the record of Review PetitionNo.9/2023.
This M.C.C. stands disposed of accordingly.
(ROHIT ARYA)JUDGEAK/-ANAND KUMAR 2023.10.19 17:21:59 +05'30'
(AMAR NATH (KESHARWANI))JUDGE
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.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue