Mcc/513/2023 Of Sandeep Singh Saluja v. Income Tax Oficer 5(1)
High Court
03 Apr 2023 In favour of: Assessee
Forum / Bench
High Court · mphc_db_ind
Parties
Mcc/513/2023 Of Sandeep Singh Saluja v. Income Tax Oficer 5(1)
Date of order
03 Apr 2023
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Mcc/513/2023 Of Sandeep Singh Saluja v. Income Tax Oficer 5(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.
1
IN THE HIGH COURT OF MADHYA PRADESHAT INDOREBEFORE
HON'BLE SHRI JUSTICE SUSHRUT ARVIND DHARMADHIKARI
&
HON'BLE SHRI JUSTICE PRAKASH CHANDRA GUPTAON THE 3[rd] OF APRIL, 2023
MISC. CIVIL CASE No. 513 of 2023
BETWEEN:-
SANDEEP SINGH SALUJA S/O SHRI MANMOHAN SINGHSALUJA, AGED ABOUT 33 YEARS, OCCUPATION:BUSINESS 67, GOPAL BAG COLONY, MANIK BAG ROAD,INDORE (MADHYA PRADESH)
.....APPLICANT
(SHRI ASHISH GOYAL, LEARNED COUNSEL FOR THE APPLICANT.)
AND
1.INCOME TAX OFICER 5(1) AAYAKAR BHAWAN,OPPOSITE WHITE CHURCH, RESIDENCY AREA,INDORE (MADHYA PRADESH)OPPOSITE WHITE CHURCH, RESIDENCY AREA,INDORE (MADHYA PRADESH)
2.PR. COMMISSIONER OF INCOME TAX 1 AAYAKARBHAWAN OPPOSITE WHITE CHURCH RESIDENCYAREA INDORE (MADHYA PRADESH)
3.UNION OF INDIA THROUGH THE SECRETARYMINISTRY OF FINANCE NORTH BLOCK NEWDELHI (DELHI)MINISTRY OF FINANCE NORTH BLOCK NEWDELHI (DELHI)
.....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.2457/2023, application for condonation of delay.
The application is barred by 09 days.
For the reasons stated in the application, I.A. No.2457/2023 is allowedand 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.19085/2022, which was dismissed under peremptory order dated12/12/2022.
For the reasons stated in the restoration application, sufficient cause ismade out to restore W.P. No.19085/2022.
Accordingly, M.C.C. is allowed and W.P. No.19085/2022 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.19085/2022.
Accordingly, M.C.C. stands disposed of.
Certified copy as per rules.
ajit
(S. A. DHARMADHIKARI)JUDGE
(PRAKASH CHANDRA GUPTA)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.