Commissioner of Income Tax v. Late Ratan Lal Jain through Its Legal Heir Smt Bimla Devi Jain
Case brief
What is this about?
This order condones the delay in filing a restoration petition before the High Court of JHarkhand, relying on previous precedents and similar facts regarding the dismissal of a Tax Appeal without notice, ultimately allowing the CM.P and restoring the appeal.
What did the court decide?
Condonation of delay; CM.P allowed; Tax Appeal No. 05 of 2005 restored to original number.