Assistant Commissioner Income Tax Central CIRCLE-2, v. Bhagwati Power Steel Limited

What is this about?

Condonation of delay (212 days) - restoration of tax case TAXC No. 34 of 2025 dismissed in default for non-removal of Registry objections - MCC No. 96 of 2026 allowed by Division Bench, Chhattisgarh High Court at Bilaspur - applicant: Assistant Commissioner, Income Tax Central Circle-2, Raipur; respondent: Bhagwati Power Steel Limited.

What did the court decide?

Delay of 212 days in filing MCC No. 96 of 2026 condoned and TAXC No. 34 of 2025 restored to its original number. ¶21

Why is it important?