THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S MULTIMETALS LIMITED

ITA/77/2019HC RajasthanRJHC02054604201908 February 2022Bench: AKIL KURESHI,SUDESH BANSAL2 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court allowed the Civil Misc. Restoration Application. The Court considered the grounds mentioned in the application and, in the interest of justice, ordered the restoration of S.B. Civil Writ Petition No. 10516/2018 to its original number. This restoration is subject to the petitioner depositing a cost of Rs. 1,000/- with the Rajasthan High Court Munshi Association, Jaipur. The judgment does not delve into the merits of the original writ petition or any specific issues that were to be decided therein; it solely addresses the procedural aspect of restoring the dismissed petition.

What were the facts?

The petitioner, Yogendra Kumar, filed an application for restoration of a Civil Writ Petition (No. 10516/2018). This original writ petition had been dismissed on October 29, 2018, due to non-compliance with a peremptory order dated August 1, 2018, issued by a Co-ordinate Bench of the Rajasthan High Court. The respondents include the Jaipur Development Authority Appellate Authority, Jaipur Development Authority, and various officers of the Jaipur Development Authority, along with a private individual, Smt. Usha Vijay. The current proceeding is a Civil Misc. Restoration Application under Article 226 of the Constitution of India.

What were the issues?

1. Whether the Civil Misc. Restoration Application filed by the petitioner should be allowed, and the original Civil Writ Petition No. 10516/2018 restored to its original number? Assessee's Contention: The petitioner sought restoration of the writ petition, citing grounds mentioned in the application. The petitioner's counsel argued that in the interest of justice, the application should be allowed. Revenue's Contention: The judgment does not record any specific arguments or contentions from the respondents (Jaipur Development Authority and its officials, or Smt. Usha Vijay) regarding the restoration application. The focus is on the petitioner's request and the court's consideration.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:42066] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Writ Restoration Application No. 77/2019 In S.B. Civil Writ Petition No. 10516/2018 Yogendra Kumar S/o Late Sh. Lal Chand Sharma, Aged About 71 Years, R/o Plot No. L-9, Income Tax Colony, Tonk Road, Jaipur (Raj.) ----Petitioner Versus 1. Jaipur Development Authority Appellate Authority, Jaipur. 2. Jaipur Development Authority, Through Its Commissioner, J.L.N. Marg, Jaipur. 3. Authorized Officer-Cum-Dy. Commissioner, Zone-4 Jaipur Development Authority, J.L.N. Marg, Jaipur. 4. Enforcement Officer, Zone-4, Jaipur Development Authority, J.L.N. Marg, Jaipur. 5. Smt. Usha Vijay W/o Sh. Prakash Vijay, R/o Plot No. L-11, Income Tax Colony, Tonk Road, Jaipur (Raj.) ----Respondents For Petitioner(s) : Mr. Tanmay Mathur, Adv., with Mr. Lakshaya K. Sharma, Adv., & Ms. Pratibha Sharma, Adv. HON'BLE MR. JUSTICE ANIL KUMAR UPMAN Order 14/10/2025 The instant civil misc. restoration application under Article 226 of Constitution of India has been preferred for restoration of S.B. Civil Writ Petition No.10516/2018, which was dismissed vide order dated 29.10.2018 on account of non-compliance of the peremptory order dated 01.08.2018 passed by a Co-ordinate Bench of this Court.

[2025:RJ-JP:42066] (2 of 2) [WRES-77/2019] Having considered the grounds mentioned in the application and in the interest of justice, the same is allowed and the S.B. Civil Writ Petition No.10516/2018 is ordered to be restored to its original number subject to cost of Rs.1,000/- (One Thousand Rupees) which is to be deposited with the Rajasthan High Court Munshi Association, Jaipur. (ANIL KUMAR UPMAN),J MADAN/38

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