The Commissioner Of Income Tax(Central), Patna v. Laliteshwar Prasad Yadav

IN THE HIGH COURT OF JHARKHAND AT RANCHI C.M.P. No. 447 of 2011 The Commissioner of Income Tax(Central), Patna ...... Petitioner Vs. Laliteshwar Prasad Yadav ... Respondent ------ CORAM:HON'BLE THE CHIEF JUSTICE HON'BLE MRS. JUSTICE JAYA ROY ---- For the Appellants: Mr. Deepak Roshan, Sr. S.C.(I.T) Mr. Amit Kumar, Adv. Ms. Rupa Kumari, Adv. For the Respondent: ---- th November, 2012 ------ Dated 7 Delay in filing this restoration petition is condoned in view of the fact that the Tax Appeal No. 33 of 2008 was dismissed without notice to the parties and there is no need to issue notice to the respondent on the application for condonation of delay. In view of the reasons given in the order dated 19[th ]September, 2012 passed in C.M.P No. 452 of 2011 (The Commissioner of Income Tax(Central), Patna Vs. Jai Prakash Singhania) and in view of the similar facts involved in the dismissal of the Tax Appeal No. 33 of 2008, this C.M.P is allowed and Tax Appeal No. 33 of 2007 is restored to its original number. (Prakash Tatia, C J) (Jaya Roy , J)