Mcc/2030/2022 Of Commissioner Of Income Tax v. Northern Coal Field Ltd
High Court
03 Jan 2023 In favour of: Revenue
Forum / Bench
High Court · mphc_db_jbp
Parties
Mcc/2030/2022 Of Commissioner Of Income Tax v. Northern Coal Field Ltd
Date of order
03 Jan 2023
Assessment year(s)
—
Outcome
Allowed
Case summary
In Mcc/2030/2022 Of Commissioner Of Income Tax v. Northern Coal Field Ltd, the High Court (2023) 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.
The order — as passed by the High Court
1
IN THE HIGH COURT OF MADHYA PRADESHAT JABALPURBEFORE
HON'BLE SHRI JUSTICE SHEEL NAGU
&
HON'BLE SHRI JUSTICE VIRENDER SINGHON THE 3[rd] OF JANUARY, 2023
MISC. CIVIL CASE No. 2030 of 2022
BETWEEN:-
COMMISSIONER OF INCOME TAX JABALPUR AYKARBHAVAN NAPIER TOWN JABALPUR (MADHYAPRADESH)
(BY SHRI SANJAY LAL - ADVOCATE)
.....APPLICANT
AND
NORTHERN COAL FIELDS LTD.
.....RESPONDENT
This application coming on for admission this day, JUSTICE SHEEL
NAGU passed the following:
ORDER
Default regarding the limitation pointed out by the Registry is ignored.Accordingly, IA No.16127/2022 is disposed of.
2. This MCC has been preferred for restoration of ITA No.76/2015,
which was dismissed on 17.08.2022 for want of prosecution.
3. In view of averments made in the petition which is duly supported byaffidavit of counsel for the appellant, prayer for restoration of ITA No.76/2015is hereby accepted.
4. In view of reasons mentioned in the MCC, the same is allowed subject
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to payment of cost of Rs.2,000/- (Rs. Two Thousand Only) to be depositedwith M.P. State Legal Services Authority, Jabalpur within a period of 15 daysfrom today. The MPSLSA shall donate this amount to the Permanent ArtificialOrgan Transplantation Centre, Netaji Subhash Chandra Bose Medical College,Jabalpur. On furnishing receipt of deposit of cost, Registry shall restore ITANo.76/2015 to its original number for being adjudicated on its own merits.
5. Accordingly, MCC stands allowed.
6. A copy of this order be placed in the record of ITA No.76/2015.
(SHEEL NAGU)(VIRENDER SINGH)JUDGEJUDGEanand
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