Principal Commissioner Of Income Tax-I, Jaipur, Central Revenue Building,Statue Circle, Jaipur (Raj v. M/S Radha Govind Build Estate Pvt. Ltd., E
High Court
21 Nov 2023 In favour of: Revenue
Forum / Bench
High Court · jaipur
Parties
Principal Commissioner Of Income Tax-I, Jaipur, Central Revenue Building,Statue Circle, Jaipur (Raj v. M/S Radha Govind Build Estate Pvt. Ltd., E
Date of order
21 Nov 2023
Assessment year(s)
—
Outcome
Allowed
Case summary
In Principal Commissioner Of Income Tax-I, Jaipur, Central Revenue Building,Statue Circle, Jaipur (Raj v. M/S Radha Govind Build Estate Pvt. Ltd., E, the High Court (2023) 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
The order — as passed by the High Court
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Restoration Application No. 117/2023
Principal Commissioner Of Income Tax-I, Jaipur, Central Revenue Building,Statue Circle, Jaipur (Raj.)
----Appellant/Applicant
Versus
M/s Radha Govind Build Estate Pvt. Ltd., E-4, Ganesham Tower, AmrapaliCircle, Vaishali Nagar, Jaipur Pin / Gir No. Aadcr0186L
----Respondent
For Petitioner(s)For Respondent(s)
: Mr. Anuroop Singhi
:
HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA
Order
21/11/2023
1. Since restoration application has been filed within time, therefore, noorder is required to be passed on the application under Section 5 of theLimitation Act and the same is accordingly disposed of.
2. Taking into consideration the submission of learned counsel for theapplicant and the contents of the application, we are inclined to grant oneopportunity to the applicant to contest the matter on its own merits.
3. Accordingly, D.B. Income Tax Appeal No.30/2022 is restored to itsoriginal number subject to payment of cost of Rs.1,000/- in the RajasthanHigh Court Legal Services Committee, Jaipur.
4. Restoration application is allowed.
(SHUBHA MEHTA),J
(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ
Naval Kishor-RAHUL/144
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