Shiva Corporation (India) Ltd v. Assistant Commissioner Of Income Tax, Central Circle
High Court
12 Jul 2025 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
Shiva Corporation (India) Ltd v. Assistant Commissioner Of Income Tax, Central Circle
Date of order
12 Jul 2025
Assessment year(s)
—
Outcome
Allowed
Case summary
In Shiva Corporation (India) Ltd v. Assistant Commissioner Of Income Tax, Central Circle, the High Court (2025) 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
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Writ Restoration Application No. 453/2025
In
D.B. Civil Writ Petition No.11136/2021
Shiva Corporation (India) Ltd., Having Its Registered Office At -A-24, Ambabari, Sikar Road, Jaipur-302012 Through Its DirectorSh. Ashu Singh Bhati.
----Petitioner
Versus
1. Assistant Commissioner Of Income Tax, Central Circle - 3,Jaipur, New Central Revenue Building, Bhagwan DasRoad, C - Scheme, Jaipur.Jaipur, New Central Revenue Building, Bhagwan DasRoad, C - Scheme, Jaipur.
2. Principal Director Of Income Tax (Investigation), Bhopal,Having Its Office At - Aayakar Bhawan, HoshangabadRoad, Bhopal, Madhya Pradesh - 462011.Having Its Office At - Aayakar Bhawan, HoshangabadRoad, Bhopal, Madhya Pradesh - 462011.
3. Income Tax Officer, Ward - Shahdol, Madhya Pradesh,Having Its Office At - Beside Akashwani, Shahdol, MadhyaPradesh 484001.Having Its Office At - Beside Akashwani, Shahdol, MadhyaPradesh 484001.
----Respondents
For Petitioner(s) : Mr. Sourabh Thathera on behalf of Mr. Javed Khan
For Respondent(s):
HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ANAND SHARMAOrder
12/07/2025
Heard on the restoration application.
For the reasons mentioned in the application, the same is
allowed. The writ petition is restored to its original number.
Office to proceed.
(ANAND SHARMA),J
(INDERJEET SINGH),J
Upendra Pratap Singh /23
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