Case Law › High Court › Mcc/510/2023 Of Anita Singh v. Deputy Co...

Mcc/510/2023 Of Anita Singh v. Deputy Commissioner Of Income Tax 1 (1) Indore

High Court 03 Apr 2023 In favour of: Assessee

Forum / Bench

High Court · mphc_db_ind

Parties

Date of order

03 Apr 2023

Assessment year(s)

—

Outcome

Allowed

Case summary

In Mcc/510/2023 Of Anita Singh v. Deputy Commissioner Of Income Tax 1 (1) Indore, 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.

The order — as passed by the High Court

1 IN THE HIGH COURT OF MADHYA PRADESHAT INDORE BEFORE HON'BLE SHRI JUSTICE SUSHRUT ARVIND DHARMADHIKARI & HON'BLE SHRI JUSTICE PRAKASH CHANDRA GUPTAON THE 3[rd] OF APRIL, 2023 MISC. CIVIL CASE No. 510 of 2023 BETWEEN:- ANITA SINGH W/O SHRI MAHENDRA SINGH NAMDEV,AGED ABOUT 59 YEARS, OCCUPATION: BUSINESS ES-14,VIJAY NAGAR SCHEME NO. 54, INDORE (MADHYAPRADESH) .....APPLICANT (SHRI ASHISH GOYAL, LEARNED COUNSEL FOR THE APPLICANT.) AND 1.DEPUTY COMMISSIONER OF INCOME TAX-1 (1)INDORE, AAYAKAR BHAWAN, OPPOSITE WHITECHURCH RESIDENCY AREA, INDORE (MADHYAPRADESH)INDORE, AAYAKAR BHAWAN, OPPOSITE WHITECHURCH RESIDENCY AREA, INDORE (MADHYAPRADESH) 2.PR. CHIEF COMMISSIONER OF INCOME TAX (MPAND CG) BHOPAL, AAYKAR BAWAN,HOSHANGABAD ROAD, ARERA COLONY, BHOPAL(MADHYA PRADESH)AND CG) BHOPAL, AAYKAR BAWAN,HOSHANGABAD ROAD, ARERA COLONY, BHOPAL(MADHYA PRADESH) .....RESPONDENTS (MS. VEENA MANDLIK, LEARNED COUNSEL FOR THE RESPONDENT.) This application coming on for orders this day, JUSTICE SUSHRUT ARVIND DHARMADHIKARI passed the following: ORDER Heard on I.A. No.2455/2023, application for condonation of delay. The application is barred by 31 days. For the reasons stated in the application, I.A. No.2455/2023 is allowed and the delay caused in filing this M.C.C. is hereby condoned. Also heard on restoration application. This application has been preferred by the applicant for restoration ofW.P. No.20799/2022, which was dismissed under peremptory order dated28/11/2022. For the reasons stated in the restoration application, sufficient cause ismade out to restore W.P. No.20799/2022. Accordingly, M.C.C. is allowed and W.P. No.20799/2022 is restored toits original number subject to payment of cost of Rs.500/- (Rupees FiveHundred Only) to be deposited in the M.P. High Court Legal ServicesCommittee, Indore within seven working days from today and a receipt thereofbe produced before the Registry. Let a copy of this order be kept in the record of W.P. No.20799/2022.Accordingly, M.C.C. stands disposed of. Certified copy as per rules. ajit (S. A. DHARMADHIKARI)(PRAKASH CHANDRA GUPTA)JUDGEJUDGE

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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.

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