The Deputy Commissioner Of Income Tax Raipur (C.g v. Applicant(S
High Court
07 May 2025 In favour of: Revenue
Forum / Bench
High Court · cghccisdb
Parties
The Deputy Commissioner Of Income Tax Raipur (C.g v. Applicant(S
Date of order
07 May 2025
Assessment year(s)
2020-21
Outcome
Allowed
Case summary
In The Deputy Commissioner Of Income Tax Raipur (C.g v. Applicant(S, the High Court (2025) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Digitallysigned byADITIADITIDIWANDIWANKAIWARTKAIWARTDate:2025.05.0912:31:29+0530
(MCC No. 452 of 2025)
2025:CGHC:21292-DB
NAFR
HIGH COURT OF CHHATTISGARH AT BILASPURMCC No. 452 of 2025
1 - The Deputy Commissioner Of Income Tax Raipur (C.G.)
versus
--- Applicant(s)
1 - Chhattisgarh State Beverages Corporation Limited AabkariBhawan, Chokra Nala, Labhandi, Raipur-492001, Pan -Aaccc3163e, A.Y. 2020-21
--- Non-applicant(s)
(Cause-title taken from the Case Information System)
-------------------------------------------------------------------------------
Division Bench
Hon'ble Shri Justice Sanjay K. Agrawal andHon'ble Shri JusticeSanjay Kumar Jaiswal
Order on Board(08.05.2025)
Sanjay K. Agrawal, J
1. Heard on IA No.1, which is an application seeking
condonation of delay in filing the application for restorationof TAXC No.205/2024.of TAXC No.205/2024.
(MCC No. 452 of 2025)
2. In the considered opinion of this Court, sufficient causehas been shown by the applicant for the delay of 6 dayscaused in filing of this MCC. Accordingly, I.A. No.1 isallowedand the delay is hereby condoned.has been shown by the applicant for the delay of 6 dayscaused in filing of this MCC. Accordingly, I.A. No.1 isallowedand the delay is hereby condoned.
3. Also heard on MCC which has been filed seekingrestoration of TAXC No.205/2024, which was dismissed fornon-compliance of this Court’s peremptory order dated21.02.2025.restoration of TAXC No.205/2024, which was dismissed fornon-compliance of this Court’s peremptory order dated21.02.2025.
4. For the reasons stated in the application, the same isallowed. TAXC No.205/2024 is restored to its originalnumber for its hearing and disposal in accordance withlaw.allowed. TAXC No.205/2024 is restored to its originalnumber for its hearing and disposal in accordance withlaw.
5. Accordingly, this MCC is allowed.
Sd/-
Sd/-
(Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) Judge Judge
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