ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Rajendra Kumar Gupta v. Deputy Commissioner of Income Tax and Two Others
Writ Tax No. 641 of 2017 ·
Supplied court order; no reported citation stated
Writ dismissed for non-prosecution after counsel stated that he had no instructions.
Division Bench · Bharati Sapru · Neeraj Tiwari
1. Facts of the case
Counsel for the petitioner appeared and stated that he had no instructions to prosecute the tax writ. The supplied order contains no account of the assessment facts, assessment year or tax provision in dispute.
2. Discussion by the Hon’ble Court
The Court recorded counsel’s lack of instructions and disposed of the proceeding on that procedural basis. It gave no reasons addressing the legality of the underlying tax action.
3. Judicial decision
The writ petition was dismissed for non-prosecution.
4. Outcome / in whose favour
The petitioner’s writ was dismissed procedurally. The order does not adjudicate the tax merits or record any affirmative tax relief for Revenue.
5. AKHB REVIEW POINT
Do not present a non-prosecution dismissal as approval of an assessment or rejection of a legal proposition on its merits. The supplied order does not address restoration, limitation for any further remedy or subsequent proceedings.
Source and verification
Complete supplied one-page order read and visually inspected. Original SHA-256 independently reverified; full source text matched the supplied merged-page record. No assessment year or PAN is stated. No later proceedings or current-law clearance is represented.
Source SHA-256: 5cbcd5fa65ba6f2847ad351576bf4b65f819bd15cdc87f1b44bb0bf8fad99c23
Only provisions expressly identified in this order are recorded. No substantive tax merits or current statutory equivalence is inferred.
Source checked 2026-10-18. Later proceedings, compliance and current precedential treatment have not been comprehensively verified.
AI disclosure and professional disclaimer
This AKHB research note was prepared with AI assistance from an identified primary report. Independent human review is not represented.
General legal and tax research only; not legal or tax advice. Verify the complete judgment, applicable statutory version and subsequent treatment before reliance. The AKHB REVIEW POINT is editorial analysis, not the Court’s holding. No current-law clearance is claimed.