Case LawHigh Court › Shri v. Shril.l.choubey,S/Olateshrijagan...

Shri v. Shril.l.choubey,S/Olateshrijagannathprasadchoubey,Agedabout 45 Years,Income Tax Offjcer,D!

High Court 15 Dec 2010 In favour of: Assessee
Forum / Bench
High Court · cghccisdb
Parties
Shri v. Shril.l.choubey,S/Olateshrijagannathprasadchoubey,Agedabout 45 Years,Income Tax Offjcer,D!
Date of order
15 Dec 2010
Assessment year(s)
Outcome
Allowed

Case summary

In Shri v. Shril.l.choubey,S/Olateshrijagannathprasadchoubey,Agedabout 45 Years,Income Tax Offjcer,D!, the High Court (2010) 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

Officer, Ward-3, Bhilai, R/o Qr. No. 8/A,Street-40,Sector-5,Bhitei,DtstrtetDurg, Chhattisgarh. 4.Shri V. Ramteke, S/o Shri B. Ramteke,agedabout52years,IncomeTaxOfficer, ITO (TDS), Bhilai, Qr. No. 2/A,Street-i,Sector No.8,Bhiiai,DistrictDurg, Chhattisgarh.5.Shri T.A. Rajakrishnan, S/o Late ShriT.P. Audappan, aged abou{ 49 years,Income TaxOfficer, Ward-Dhamtari,R/o. Qr. No. 8/C, Street-36, Sector No.9, Bhilai, District Durg, Chhattisgarh.D.H.Samre,S/oShriHariramSamre, aged about 57 years, IncomeTax Officer, Raipur, R/o. Qr. No. 5/A,Street-5, Sector No. 9,Bhiiai, DistrictDura, Chhattisaarh. 7.ShriL.L.Choubey,S/oLateShriJagannathPrasadChoubey,agedabout 45 years,Income tax Offjcer,d!R/o Qr.No.1/B,Street-24,Sector-8,District,Durg,Chhattisgarh. Shri R.S. Choudhary (Charmkar), S/oLate Shri G.R. Choudhary, aged about50Income TaxOfficer,O/o years,AssistantCommissionerofIncomeTax, Gircle Bhilai, R/o. Qr. No. 2/C,Street-3, SectoF-8, Bhiiai, Distrlct Durg,Chhattisgarh.9.Shri D.R. Nayak, S/o Shri Dewar RamNayak, aged about 41 years, IncomeTaxInspector,O/oAssistantCommissioner of Income Tax, CircleBhilai,R/oQr.No.1/A,Street-44,Sector10,Bhilai,DistrictDurg,Chhattisgarh. 10.ShriU.S.S.Nair,S/o.Late ShriC.RamanNair,agedabout 52 years,inspector of Income tax; Raipur, R/oQr.No.10/A,Street-9,Sector-10,Bhiiai, District Durg, Chhattisgarh. Smt.ShashiG.Krishna, W/o.ShriR.Gopal Krishna, aged about 32 years,UDC,0/0.TheAssistantCommissloner of income Tax, CircleBhilai,R/o.Qr.No. 210,Street-15,Sector-8,Bhiiai,UiSlilCii-iurg,Chhattisgarh.R.Gopal Krishna, aged about 32 years,UDC,0/0.TheAssistantCommissloner of income Tax, CircleBhilai,R/o.Qr.No. 210,Street-15,Sector-8,Bhiiai,UiSlilCii-iurg,Chhattisgarh. 19.Shri A.K. Tiwari, S/b Shri D.P. Sharma,aged about 51 years, UDC, O/o, TheAssistantCommissionerofIncomeTax, Cirele Bhilai, R/o. Qr. No. 3/B,Street-14,Sector-8,BhiSai,DistrictDurg, Chhattisgarh.aged about 51 years, UDC, O/o, TheAssistantCommissionerofIncomeTax, Cirele Bhilai, R/o. Qr. No. 3/B,Street-14,Sector-8,BhiSai,DistrictDurg, Chhattisgarh. 20.Mohammad Kayyum, S/o Shri AbdulSamad, aged about 46 years LDC O/o.The Assistant Commissioner of IncomeTax, Circie Bhiiai, R/o Qr.No.1/C,StresS-36,SecSor-8,Bhiiai,DistrictDurg, Chhattisgarh.Samad, aged about 46 years LDC O/o.The Assistant Commissioner of IncomeTax, Circie Bhiiai, R/o Qr.No.1/C,StresS-36,SecSor-8,Bhiiai,DistrictDurg, Chhattisgarh.21.Shri S. Rajeshwara Rao, S/o. Late Shrii.Sndu,agedabout38years,Stenographer,O/o.TheAssistantCommissioner of Income Tax, CircleBhilai R/o. Qr. No. 10-A/Street No.32,Sector8-1,Bhiiai,DistrictDurg.Chhattiso.arh.i.Sndu,agedabout38years,Stenographer,O/o.TheAssistantCommissioner of Income Tax, CircleBhilai R/o. Qr. No. 10-A/Street No.32,Sector8-1,Bhiiai,DistrictDurg.Chhattiso.arh. Aoplication for restoration ofW.P. No. 1403/200S Present:Shri Rajeev Shivastava, Standing Counsel for the^•*;petitioners. •th(15'" Decsrrsber, 2010) ThefollowingorderoftheCourtwaspassedbyRajeev Gupta, C.J. Shri Rajeev Shrivastava, learned Standing Counsel for thepetitionersisheardonI.A.No.01/2010,anapplicationforcondonation ofthe delay in filina the restoration petition. 2)On due consideratlon of the submissions of learned StandingCounselfor thepetitionersandthegroundstakenintheapptication, we are satisfied that the petitioners have succeeded inshowing sufficient cause for the delay in filing the restorationpetition. 3)I.A. No. 01/2010, therefore, is allowed and the detay in filingthe restoration petition is hereby condoned. 4)Shri Rajeev Shrivastava, learned Standing Counsel for thepetitioners is heard on the restoration petition. 5)The petitioners are seeking restoration of W.P. No.1403 of2005 which was dismissed for want of vide order dated prosecution21.07.2009. Shri Rajeev Shrivastava, learned Standing Counsel for thepetitionersisheardonI.A.No.01/2010,anapplicationforcondonation ofthe delay in filina the restoration petition. 2)On due consideratlon of the submissions of learned StandingCounselfor thepetitionersandthegroundstakenintheapptication, we are satisfied that the petitioners have succeeded inshowing sufficient cause for the delay in filing the restorationpetition. 3)I.A. No. 01/2010, therefore, is allowed and the detay in filingthe restoration petition is hereby condoned. 4)Shri Rajeev Shrivastava, learned Standing Counsel for thepetitioners is heard on the restoration petition. 5)The petitioners are seeking restoration of W.P. No.1403 of2005 which was dismissed for want of vide order dated prosecution21.07.2009. 6)On due consideration of the submissions of learned StandingCounsel for the petitioners and the grounds taken in the restorationpetition, we are satisfied that the absence of the petitioners'counsel on 21.07.2009, when W.P. No.1403 of 2005 was taken upfor hearing was based on bonafide grounds.7)M.C.C.No.663of2010,therefore,isaliowedandW.P.No.1403 of 2005 is restored to its original number.Sd/-Sd/-SintaaChiefJusticeJudge
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