Jharkhand High Court
Commissioner Of Income Tax (Ce vs Jai Prakash Singhania on 19 September, 2012
Author: Prakash Tatia
Bench: Chief Justice, Jaya Roy
IN THE HIGH COURT OF JHARKHAND AT RANCHI C.M.P No. 452 of 2011 The Commissioner of Income Tax (Central), Patna Vs. Jai Prakash Singhania CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MRS. JUSTICE JAYA ROY For the Appellant/Petitioner : Mr.D.Roshan, Sr.S.C (Revenue) For the Respondents : Dated 19 September, 2012 th Delay condoned.
T.A No.10/2006 was dismissed due to nonremoval of the defects and therefore, it was dismissed without notice to the respondent. However, Civil Miscellaneous Petition was filed for restoration of T.A No.10/2006. Since it was a matter between the Court and the appellant and the appeal was not even properly constituted because of several defects, there is no need to issue notice to the respondent.
Heard learned counsel for the petitioner on the application for restoration of T.A No.10/2006.
In view of the reasons stated in the order dated 12 th September, 2012, passed in C.M.P No.460/2011 (Commissioner of Income Tax, Central Revenue Building, Patna Vs. Md.Sayeed, Ranchi) and in view of the fact that in the present petition also, the facts are similar to that of C.M.P No.460/2011, C.M.P No.452/2011 is allowed and T.A No.10/2006 restored to its original number.
List T.A No.10/2006 along with T.A No.9/2006 for orders after three weeks. Meanwhile, Revenue may remove rest of the defects, except the defect of limitation.
(Prakash Tatia, C.J.) (Jaya Roy, J.) dey