Case Law › High Court › The Principal Commissioner Of Income Tax...

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

High Court 09 Apr 2025 In favour of: Revenue

Forum / Bench

High Court · jaipur

Parties

Date of order

09 Apr 2025

Assessment year(s)

—

Outcome

Allowed

Case summary

In The Principal Commissioner Of Income Tax, (Central), Rajasthan,4Th 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 →

The order — as passed by the High Court

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Misc. Application No.2240/2024 In D.B. Civil Restoration Application No. 1127/2024 The Principal Commissioner Of Income Tax, (Central), Rajasthan,4Th Floor, Lic Building, Bhawani Singh Road, Ambedkar Circle,Jaipur ----Petitioner Versus M/s Sums Exim Pvt. Ltd., A-1, 1St Floor, Yamuna Path, SurajNagar (West) Jaipur (Pan Aaics9072R). ----Respondent For Petitioner(s): Mr. Siddharth Bapna For Respondent(s): HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE MUKESH RAJPUROHIT 09/04/2025 Order Heard on the application under Section 5 of the LimitationAct for condonation of delay in filing the restoration application. For the reasons mentioned in the application, the same isallowed. The delay in filing the restoration application is herebycondoned. (MUKESH RAJPUROHIT),J(INDERJEET SINGH),J Upendra/89

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

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.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.