Case Law › High Court › Pr. Commissioner Of Income Tax, Ajmer v....

Pr. Commissioner Of Income Tax, Ajmer v. Shri Krishan Kumar Gupta, E-7, Parbatpura Ind. Estate, Ajmer

High Court 25 Nov 2024 In favour of: Revenue

Forum / Bench

High Court · jaipur

Parties

Date of order

25 Nov 2024

Assessment year(s)

—

Outcome

Allowed

The order — as passed by the High Court

Case summary

In Pr. Commissioner Of Income Tax, Ajmer v. Shri Krishan Kumar Gupta, E-7, Parbatpura Ind. Estate, Ajmer, the High Court (2024) 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.

Sections referenced in this judgment

Section 5 case law →

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Misc. Restoration Application No. 986/2024 In D.B. Income Tax Misc. Restoration Application No.198/2024 In D.B. Income Tax Appeal No.03/2021 Pr. Commissioner Of Income Tax, Ajmer ----Petitioner Versus Shri Krishan Kumar Gupta, E-7, Parbatpura Ind. Estate, Ajmer ----Respondent For Petitioner(s) : Mr. Shantanu SharmaFor Respondent(s): HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 25/11/2024 -D.B. Income Tax Misc. Application No.1970/2024: Heard on application filed under Section 5 of the LimitationAct for condonation of delay in filing the appeal. For the reasons mentioned in the application, the same isallowed. The delay in filing the restoration application is herebycondoned. D.B. Income Tax Misc. Restoration Application No.-986/2024: Heard on the restoration application. For the reasons mentioned in the application, the same is allowed. The D.B. Income Tax Misc. Restoration ApplicationNo.198/2024 is restored to its original number. List after two weeks, as prayed. (VINOD KUMAR BHARWANI),J (INDERJEET SINGH),J SAURABH /34

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

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.