Patna High Court

M/s Pankaj Commercial CorporationversusThe Commissioner Of Income Tax

Decided: 23 February 2026
Disposal: DISMISS FOR NON-PROSECUTION
Bench: SUDHIR SINGH RAJESH KUMAR VERMA

Holding

The restoration application was dismissed for non‑prosecution.

Summary

M/s Pankaj Commercial Corporation, a partnership firm, filed a restoration application before the Patna High Court against the Commissioner of Income Tax, Bihar. No counsel appeared on behalf of the petitioner, while counsel for the State was present. The Court examined the application and found that the petitioner had not prosecuted the matter. Consequently, the restoration application was dismissed for non‑prosecution. The Court also ordered that any pending applications, if any, be disposed of.

Issues considered

Whether a restoration application can be dismissed on the ground of non‑prosecution

Subjects

restoration application
non‑prosecution
income tax
high court

Judgment

                       IN THE HIGH COURT OF JUDICATURE AT PATNA
                               Miscellaneous Jurisdiction Case No.1980 of 2016
                  ======================================================
                  M/s Pankaj Commercial Corporation, a partnership firm having its place of
                  business at Pankaj Market, Muzaffarpur through its partner Smt. Manorma
                  Rani, wife of Sri Nand Kumar Prasad Sah, R/o Mohalla-Saraiyaganj, P.S.-
                  Nagar, District-Muzaffarpur.                            ... ... Petitioner/s
                                                   Versus

                  The Commissioner Of Income Tax, Bihar, Patna .. ... Opposite Party/s
                  ======================================================
                  Appearance :
                  For the Petitioner/s     :     None
                  For the Opposite Party/s :     Mrs. Archana Sinha, Sr. Advocate
                                           :     Mr. Alok Kumar Roy, Advocate
                                           :     Ms. Swarna Roy, Advocate
                                           :     Ms. Richa Rajeev, Advocate
                                           :     Ms. Komal, Advocate
                                           :     Ms. Shubham Shankar, Advocate
                  ======================================================
                  CORAM: HONOURABLE MR. JUSTICE SUDHIR SINGH
                          and
                          HONOURABLE MR. JUSTICE RAJESH KUMAR VERMA
                                        ORAL ORDER

                  (Per: HONOURABLE MR. JUSTICE SUDHIR SINGH)

5    23-02-2026                  None appears on behalf of the petitioner.

                                 2. Learned counsel for the State is present.

                                 3. Accordingly, the present restoration application

                    stands dismissed for non-prosecution.

                                 4. Pending application (s), if any, shall also stand

                    disposed of.



                                               (Sudhir Singh, J)


                                           ( Rajesh Kumar Verma, J)
Nitesh/-
U

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