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2025 DAILYLAW 19450 (CHH)

THE DEPUTY COMMISSIONER OF INCOME TAX v. CHHATTISGARH STATE BEVERAGES CORPORATION LIMITED

MCC/452/2025 · 2025-05-07

Shri Sanjay K Agrawal, Shri Sanjay Kumar Jaiswal

body2025

Judgment text

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1 (MCC No. 452 of 2025) 2025:CGHC:21292-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 452 of 2025 1 - The Deputy Commissioner Of Income Tax Raipur (C.G.) --- Applicant(s) versus 1 - Chhattisgarh State Beverages Corporation Limited Aabkari Bhawan, Chokra Nala, Labhandi, Raipur-492001, Pan - Aaccc3163e, A.Y. 2020-21 --- Non-applicant(s) (Cause-title taken from the Case Information System) ------------------------------------------------------------------------------- For Applicant :- Mr. Ajay Kumrani, Advocate For Non-applicant :- None. ------------------------------------------------------------------------------- Division Bench Hon'ble Shri Justice Sanjay K. Agrawal and Hon'ble Shri Justice Sanjay Kumar Jaiswal Order on Board (08.05.2025) Sanjay K. Agrawal, J 1. Heard on IA No.1, which is an application seeking condonation of delay in filing the application for restoration of TAXC No.205/2024. ADITI DIWAN KAIWART Digitally signed by ADITI DIWAN KAIWART Date: 2025.05.09 12:31:29 +0530 2 (MCC No. 452 of 2025) 2. In the considered opinion of this Court, sufficient cause has been shown by the applicant for the delay of 6 days caused in filing of this MCC. Accordingly, I.A. No.1 is allowed and the delay is hereby condoned. 3. Also heard on MCC which has been filed seeking restoration of TAXC No.205/2024, which was dismissed for non-compliance of this Court’s peremptory order dated 21.02.2025. 4. For the reasons stated in the application, the same is allowed. TAXC No.205/2024 is restored to its original number for its hearing and disposal in accordance with law. 5. Accordingly, this MCC is allowed. Sd/- Sd/- (Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) Judge Judge @d!t!