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The Principal Commissioner Of Income Tax, (Central) Newcentral Revenue Building, Statue Circle, Jaipur v. For Applicant(S) : Mr. Siddharth Bapna &Ms. Kriti Kalawatia

High Court 29 May 2024 In favour of: Revenue

Forum / Bench

High Court · jaipur

Parties

Date of order

29 May 2024

Assessment year(s)

—

Outcome

Allowed

Case summary

In The Principal Commissioner Of Income Tax, (Central) Newcentral Revenue Building, Statue Circle, Jaipur v. For Applicant(S) : Mr. Siddharth Bapna &Ms. Kriti Kalawatia, the High Court (2024) allowed the appeal under Section 5, Section 151 of the Income-tax Act. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 5 case law →Section 151 case law →

The order — as passed by the High Court

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Restoration Application No. 346/2024 In D.B. Income Tax Appeal No.135/2019 The Principal Commissioner Of Income Tax, (Central) NewCentral Revenue Building, Statue Circle, Jaipur. Versus ----Applicant Smt. Jyoti Agrawal, Bungalow No. 3, J.k. Nagar, Kota. ----Respondent For Applicant(s) : Mr. Siddharth Bapna &Ms. Kriti Kalawatia HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 29/05/2024 1.Heard on application under Section 5 of the Limitation Act forcondonation of delay in filing the restoration application. 2.For the grounds mentioned in the application, the same isallowed. 3.Delay in filing the restoration application is condoned. 4.Matter comes up on Civil Restoration Application filed underOrder XLI Rule 19 read with Section 151 CPC for restoration ofD.B. Income Tax Appeal No.135/2019. 5.For the grounds mentioned in the restoration application, thesame is allowed. 6. D.B. Income Tax Appeal No.135/2019 is restored to its original number. 7.Office to proceed further. (SHUBHA MEHTA),J (PANKAJ BHANDARI),J AMIT/51

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