In Mcc/438/2014 Of Commissioner Of Income Tax v. M/S Som Distilleries And Breweries Ltd, 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.
M.C.C.No. 438 / 2014.
5/5/2014.
Mr. Sanjay Lal, Advocate for the petitioner.
This application has been filed for restoration of ITA No.96/2010, which has been dismissed due to non-compliance of peremptory order passed by this Court. There being some delay in filing of the application, IA No.6454/2014, have been filed seeking condonation of delay in filing of the application.
Keeping in view of the reasons given in the application and finding them to be bona fide, both the applications are allowed. Delay in filing the application for restoration is allowed and restoration application itself is allowed. ITA No.96/2010 is restored to its original number. It be placed for orders before the appropriate Bench.
Application stands allowed and disposed of.
(Rajendra Menon) Judge
(Anil Sharma) Judge
Parouha/-
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