High Court of Chhattisgarh · Judgments and reasoned final orders
M/s. Trimurti Finvest Ltd. v. The Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur
MCC No. 1042 of 2025 (for restoration of TAXC No. 90 of 2024) ·
Restoration of Tax Case (TAXC No. 90 of 2024) dismissed for want of prosecution on 24.07.2025: 43-day delay condoned and TAXC No. 90 of 2024 restored subject to payment of Rs. 5,000 costs to High Court Legal Services Committee within 15 days.
1. FACTS OF THE CASE
M/s. Trimurti Finvest Ltd. (through Director Sharad Kumar Darak) filed MCC No. 1042 of 2025 with a 43-day delay seeking restoration of TAXC No. 90 of 2024, which had been dismissed for want of prosecution on 24.07.2025.
2. DISCUSSION BY THE COURT
Finding sufficient cause for the 43-day delay, the Division Bench condoned the delay under section 5 of the Limitation Act, 1963 and allowed the restoration application subject to payment of Rs. 5,000 costs to the Chhattisgarh High Court Legal Services Committee within 15 days.
3. JUDICIAL DECISION
Allowed MCC No. 1042 of 2025 and restored TAXC No. 90 of 2024 to its original number subject to deposit of Rs. 5,000 costs within 15 days.
4. OUTCOME
Assessee - 43-day delay condoned and TAXC No. 90 of 2024 restored to its original number subject to Rs. 5,000 costs within 15 days.
5. AKHB REVIEW POINT
AKHB analysis: part of a 3-company restoration batch (with Purvi Finvest Ltd. in MCC 1038/2025 and East West Finvest Ltd. in MCC 1039/2025) decided on 31.10.2025.
Source and verification
2-page official High Court of Chhattisgarh judgment PDF (20251030_CGHC010433112025.pdf).
Original PDF: 2 pages · SHA-256: bb8dd808d3b09055c0088eb440bbe3ce2b94aa2158c31e1f36ba7ed82e926c92
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.
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