The Commissioner Of Income Tax, Alwar v. Late Shri Murari Lal Gupta(Aop
High Court
26 Nov 2012 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
The Commissioner Of Income Tax, Alwar v. Late Shri Murari Lal Gupta(Aop
Date of order
26 Nov 2012
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax, Alwar v. Late Shri Murari Lal Gupta(Aop, the High Court (2012) dismissed 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.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANJAIPUR BENCH, JAIPUR
D.B. MISC. RESTORATION APPLICATION NO. 539/2012IND.B. INCOME TAX APPEAL NO. 466/2011
THE COMMISSIONER OF INCOME TAX, ALWARVS.LATE SHRI MURARI LAL GUPTA(AOP).
Date: 26.11.2012
HON'BLE THE CHIEF JUSTICE MR. ARUN MISHRA'HONBLE MR. JUSTICE NARENDRA KUMAR JAIN-I
Ms. Parinitoo Jain, for the appellant.
There is delay of 1357 days in filing restorationapplication. For the reasons mentioned in the applicationunder Section 5 of the Limitation Act, duly supported byaffidavit, delay of 1357 days is condoned.
I.A. No. 32/2012 is disposed of.
Income tax appeal was dismissed for non-compliance of the order of this court dated 25.09.2008. Thecase was dismissed due to mistake of the counsel. Litigantmay not suffer for the mistake of the counsel.
Considering the aforesaid aspect, we are inclinedto restore D.B. Income Tax Appeal No. 466/2011 to itsoriginal number, subject to the condition that the appellantshall pay a sum of Rs.1,000/- as cost and make compliance ofthe order dated 25.09.2008. In case, the appellant depositsRs.1,000/- as cost with the Rajasthan State Legal Services
D.B. MISC. RESTORATION APPLICATION NO. 539/2012
Authority and makes compliance of the order dated25.09.2008 within two weeks from today, income tax appeal
shall stand restored to its original number.
The restoration application stands disposed of
accordingly.
(NARENDRA KUMAR JAIN-I),J. (ARUN MISHRA),CJ.
Manoj
“All corrections made in the judgment/order have beenincorporated in the judgment/order being emailed.”
MANOJ NARWANIJUNIOR PERSONAL ASSISTANT.
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