High Court of Chhattisgarh · Judgments and reasoned final orders
M/s. Purvi Finvest Ltd. v. The Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur
MCC No. 1038 of 2025 (for restoration of TAXC No. 67 of 2024) ·
Restoration of Tax Case (TAXC No. 67 of 2024) dismissed for want of prosecution on 24.07.2025: 43-day delay condoned and TAXC No. 67 of 2024 restored subject to payment of Rs. 5,000 costs within 15 days.
1. FACTS OF THE CASE
M/s. Purvi Finvest Ltd. (through Director Sharad Kumar Darak) filed MCC No. 1038 of 2025 with a 43-day delay seeking restoration of TAXC No. 67 of 2024, which had been dismissed for want of prosecution on 24.07.2025.
2. DISCUSSION BY THE COURT
Condoning the 43-day delay under section 5 of the Limitation Act, 1963, the Division Bench allowed the restoration of TAXC No. 67 of 2024 subject to deposit of Rs. 5,000 costs before the Chhattisgarh High Court Legal Services Committee within 15 days.
3. JUDICIAL DECISION
Allowed MCC No. 1038 of 2025 and restored TAXC No. 67 of 2024 to its original number subject to payment of Rs. 5,000 costs within 15 days.
4. OUTCOME
Assessee - 43-day delay condoned and TAXC No. 67 of 2024 restored to its original number subject to Rs. 5,000 costs within 15 days.
5. AKHB REVIEW POINT
AKHB analysis: companion restoration order to Trimurti Finvest Ltd. (MCC No. 1042 of 2025).
Source and verification
2-page official High Court of Chhattisgarh judgment PDF (20251030_CGHC010433012025.pdf).
Original PDF: 2 pages · SHA-256: f9042131a7de285319b95cf2da15106690940e30ac3c0158e73ea659d4192d39
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies appellate restoration principles in section 260A proceedings. Income-tax Act, 2025 equivalence is not verified.
Full primary judgment PDF read page-by-page and verified against the AKHB Google Drive repository. Comprehensive subsequent judicial treatment has not been independently verified.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.