ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
M/s Metro & Metro v. Additional Commissioner of Income Tax
Income Tax Appeal No. 68 of 2014 ·
Supplied court order; no reported citation stated
Taxpayer appeal dismissed for non-prosecution after counsel reported no instructions.
Division Bench · Bharati Sapru · Neeraj Tiwari
1. Facts of the case
Shri Rishi Raj Kapoor, counsel for the appellant M/s Metro & Metro, stated that he had received no instructions in the matter. The supplied order does not identify the assessment year, disputed addition or substantive tax issue.
2. Discussion by the Hon’ble Court
The Court recorded counsel’s statement and disposed of the appeal on that procedural basis. The short order contains no analysis of the underlying assessment or statutory merits.
3. Judicial decision
The appeal was dismissed for non-prosecution.
4. Outcome / in whose favour
The taxpayer’s appeal ended procedurally. No substantive tax question was adjudicated and no affirmative finding upholding an assessment on its merits was recorded.
5. AKHB REVIEW POINT
A non-prosecution dismissal is not a merits precedent. This supplied order does not resolve restoration, limitation for another remedy or subsequent proceedings; those matters require separate records.
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: 4c70af384d2c533b07c0b8a6b0c977879ecbdbdd0b6ef7ff7cae668608f9b5f3
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.