Authority: High Court of Meghalaya at Shillong

Order Date: 16 June 2026

Case Overview

  • Parties: Principal Commissioner of Income Tax, Shillong (Applicant) vs M/s. Efficient Hotels India (P) Ltd., Shillong (Respondent).
  • Nature: Application for restoration after earlier standing counsel's non‑appearance; procedural tax matter.
  • Counsel: Applicant represented by Dr. P. Agarwal; Respondent by Sr. Adv. K. Paul, assisted by S. Chanda and S. Khyriem.
  • Judges: Hon'ble Mr. Justice H. S. Thangkhiew and Hon'ble Mr. Justice B. Bhattacharjee.

Judgment and Order

  • The respondent’s counsel expressed no objection to restoring the application.
  • Court noted lack of explicit reasons for earlier counsel’s non‑appearance but, in the interest of justice, ordered restoration to the file.
  • Registry instructed to list the main petition for an admission hearing.
  • The miscellaneous application was allowed and the case was disposed of.

Final Outcome

  • Application restored; main petition to be scheduled for admission hearing; case closed.

Topics: Tax Litigation, Procedural Restoration