MAHAVEERPRASAD JAIN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an application for restoration of Miscellaneous Civil Case No. 263 of 1985, which has been dismissed for default on March 11, 1987, and of Miscellaneous Petition No. 191 of 1981 dismissed for default.

(2.) IT was not disputed before us that a counsel was appearing for the petitioner in Miscellaneous Civil Case No. 263 of 1985 and in Miscellaneous Petition No. 191 of 1981 and that counsel failed to appear when the case was called on for hearing. Learned counsel for the applicant referred to the decision of the Supreme Court in Rafiq v. Munshilal, AIR 1981 SC 1400, and contended that the application be allowed. The application was vehemently opposed by Shri Mukati, learned counsel for the non-applicants, who contended that no sufficient cause was made out for restoring Miscellaneous Civil Case No. 263 of 1985 and Miscellaneous Petition No. 191 of 1981.