Commissioner of Income Tax v. Sri Tejinder Singh
Case brief
What is this about?
HIGH COURT OF JHARKHAND AT RANCHI …
What the court decided
IN THE HIGH COURT OF JHARKHAND AT RANCHI
C.M.P. No. 481 of 2012
The Commissioner of Income Tax, Ranchi
.... .... .... Petitioner Versus Sri Tejinder Singh .... .... .... Respondent -----
CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MRS. JUSTICE JAYA ROY
For the Petitioner : Mr. Deepak Roshan, Advocate For the Respondent : -----
Order No.04 Dated, 3rd July, 2013
Delay in filing this restoration petition is condoned in view of the fact that the Tax Appeal No. 10 of 2007 was dismissed without notice to the parties and there is no need to issue notice to the respondent on the application for condonation of delay.
In view of the reasons given in the order dated 19th September, 2012 passed in C.M.P No. 452 of 2011 (The Commissioner of Income Tax(Central), Patna Vs. Jai Prakash Singhania) and in view of the similar facts involved in the dismissal of the Tax Appeal No. 10 of 2007, this C.M.P is allowed and Tax Appeal No. 10 of 2007 is restored to its original number.
(Prakash Tatia, C. J.)
Issues for consideration
2 issues framed by the court
Whether delay in filing the restoration petition should be condoned.
Whether the Tax Appeal No. 10 of 2007 should be restored.
Parties & counsel
- petitioner
The Commissioner of Income Tax, Ranchi
- respondent
Sri Tejinder Singh
Coram
HON'BLE THE CHIEF JUSTICE HON'BLE MRS. JUSTICE JAYA ROY
Case details
As recorded by the court registry
- Court
- Jharkhand HC
- Decided on
- · July
- Registered
- Case no.
- C.M.P./481/2012
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