The Principal Commissioner of Income Tax v. M/S Manglam Build Developers Ltd.
Case brief
What is this about?
Keywords: restoration application; dismissal of appeal for non-compliance; Registrar (Judicial) order; removal of defects; conditional restoration; automatic revocation clause; income tax appeal; Revenue v. Assessee; Principal Commissioner of Income Tax (Central) Rajasthan v. M/s Manglam Build Developers Ltd.; D.B. Income Tax Appeal No. 47/2024; Rajasthan High Court, Jaipur bench, double bench (Jhingan & Sharma JJ.); order dated 04/03/2025.
What did the court decide?
Restoration of the appeal to its original number, subject to removal of defects within four weeks; on failure, the restoration order automatically stands revoked without reference to the Court. ¶¶16