ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Mukesh Singh v. Principal Commissioner of Income Tax and 3 Others
Writ Tax No. 152 of 2017 ·
Supplied court order; no reported citation stated
Writ dismissed in default; any interim order stood abated.
Division Bench · Bharati Sapru · Ajay Bhanot
1. Facts of the case
In Mukesh Singh’s Writ Tax No.152 of 2017, the revised list was called and nobody appeared to press the matter. The supplied order does not identify an assessment year, disputed tax amount or underlying statutory issue.
2. Discussion by the Hon’ble Court
The Court disposed of the matter on non-appearance, without analysing the underlying tax dispute. The short order provides no merits findings and no decision on any later restoration request.
3. Judicial decision
The matter was dismissed in default. The Court expressly stated that any interim order stood abated.
4. Outcome / in whose favour
The writ ended procedurally and any interim order ceased under the stated direction. This is not a ruling upholding or setting aside an assessment on its merits.
5. AKHB REVIEW POINT
Distinguish dismissal in default and abatement of interim relief from a substantive tax ruling. Any restoration, subsequent protection or enforcement position requires the later record.
Source and verification
Complete supplied one-page order read and visually inspected. Original SHA-256 independently reverified; full text matched the supplied review packet. No assessment year or PAN is stated. No later-proceedings or current-law clearance is claimed.
Source SHA-256: 44e74e5e3f7a9594bef9289170dc90de8e770770ee569aa55684f8ee2044ff77
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.