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Pr. Commissioner Of Income Tax-Central, New Central Revenuebuilding, Statue Circle, Jaipur (Raj v. Shri Laxman Nainani, M/S. Nainani Medico, Rampura, Kota

High Court 18 Sep 2025 In favour of: Revenue

Forum / Bench

High Court · jaipur

Parties

Date of order

18 Sep 2025

Assessment year(s)

—

Outcome

Allowed

Case summary

In Pr. Commissioner Of Income Tax-Central, New Central Revenuebuilding, Statue Circle, Jaipur (Raj v. Shri Laxman Nainani, M/S. Nainani Medico, Rampura, Kota, the High Court (2025) allowed the appeal under Section 5 of the Income-tax Act. 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 →

The order — as passed by the High Court

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Restoration Application No. 1166/2024 in D.B. Income Tax Appeal No.98/2020 Pr. Commissioner Of Income Tax-Central, New Central RevenueBuilding, Statue Circle, Jaipur (Raj.) ----Petitioner Versus Shri Laxman Nainani, M/s. Nainani Medico, Rampura, Kota. ----Respondent For Petitioner(s) : Mr. Meyhul Mittal with Ms. Tanushka Saxena for Mr. Siddharth Bapna For Respondent(s): HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHITOrder 18/09/2025 The Application No.2396/2024 filed under Section 5 of theLimitation Act for condonation of delay in filing the restorationapplication, is allowed for the grounds & reasons mentionedtherein. Delay in filing the restoration application, is condoned. Heard on restoration application. For the reasons and grounds mentioned in the restorationapplication, the same is allowed. D.B. Income Tax AppealNo.98/2020, is restored to its original number. Office to proceed further. (SANJEET PUROHIT),J(SANJEEV PRAKASH SHARMA),J SAHIL SONI /49

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