In Mcc/1352/2014 Of Commissioner Of Income Tax v. M/S S.k. Jain, the High Court (2014) 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.
19/08//2014
This application has been filed for restoration of ITANo.148/2011, which has been dismissed for non complianceof the peremptory order passed. There being some delay infiling of the application for restoration. I.A.No.11393/14 hasbeen filed explaining the delay,
Keeping in view the reasons given in the applicationand finding the same to be bonafide so also finding thedefault pointed out in the application for restoration to bebonafide, both applications are allowed. Condoning thedelay in filing of the application for restoration, restorationapplication itself is allowed. ITA No.148/2011 is restored toits original file. It be placed for orders before an AppropriateBench.
Application stands allowed and disposed of.
(RAJENDRA MENON) JUDGE JUDGE
(ALOK ARADHE)
hsp
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