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The Principal Commissioner Of Income Tax (Central), Rajasthan,4[Th] Floor, Lic Building, Bhawani Singh Road, Ambedkar Circle,Jaipur v. M/S. Sums Exim Pvt. Ltd., A

High Court 07 Mar 2025 In favour of: Revenue

Forum / Bench

High Court · jaipur

Parties

Date of order

07 Mar 2025

Assessment year(s)

—

Outcome

Allowed

The order — as passed by the High Court

Case summary

In The Principal Commissioner Of Income Tax (Central), Rajasthan,4[Th] Floor, Lic Building, Bhawani Singh Road, Ambedkar Circle,Jaipur v. M/S. Sums Exim Pvt. Ltd., A, the High Court (2025) allowed the appeal under Section 5 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 →

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Misc. Application No.2241/2024 In D.B. Civil Restoration Application No.1128/2024 The Principal Commissioner Of Income Tax (Central), Rajasthan,4[th] Floor, LIC Building, Bhawani Singh Road, Ambedkar Circle,Jaipur ----Applicant Versus M/s. Sums Exim Pvt. Ltd., A-1, 1[st] Floor, Yamuna Path, SurajNagar (West), Jaipur (PAN: ) ----Respondent For Petitioner(s) : Mr. Siddharth BapnaFor Respondent(s): HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR 07/03/2025 Order Heard on application filed under Section 5 of Limitation Actfor condonation of delay. For the reasons mentioned in the application, the same isallowed and delay is condoned. (PRAMIL KUMAR MATHUR),J(INDERJEET SINGH),J Arun/44

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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