ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Principal Commissioner of Income Tax, Varanasi v. M/s Udai Auto Sales Pvt. Ltd., Varanasi
Income Tax Appeal No. 273 of 2016 ·
Supplied court order; no reported citation stated
Revenue appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.
Division Bench · Bharati Sapru · Dinesh Kumar Singh
1. Facts of the case
Revenue counsel Shri Manu Ghildyal stated that the tax effect in this appeal was below the monetary limit. Shri Ashish Bansal was also present for the respondent. The exact tax effect, assessment year and underlying assessment issue are not stated in the supplied order.
2. Discussion by the Hon’ble Court
The Court cited CBDT Circular No.3/2018 dated 11 July 2018 and disposed of the appeal on the stated monetary-limit basis. It did not analyse the assessment merits or discuss the circular’s exceptions.
3. Judicial decision
Income Tax Appeal No. 273 of 2016 was dismissed as not maintainable on the stated low-tax-effect ground.
4. Outcome / in whose favour
The dismissal ended Revenue’s appeal on a procedural basis. It did not decide a substantive tax question or affirm the underlying assessment reasoning on its merits. No later restoration, review or compliance finding is contained in this order.
5. AKHB REVIEW POINT
Match this precise party, docket and actual order date before relying on the note. Similar wording in other monetary-limit disposals does not establish duplicate identity or a common merits ratio. The cited 2018 circular is historical; applicable thresholds, exceptions and later proceedings require independent verification.
Source and verification
Complete supplied one-page order read and visually inspected. Exact original SHA-256 and complete extracted text matched the reviewed source packet. No assessment year, PAN or underlying assessment issue is stated. Later proceedings and current law have not been cleared.
Source SHA-256: 8380ade08bb619c3336fa6e12409e125f3753fe0b4beaefe6eb90394eaa094d5
Only provisions expressly identified in this order are recorded. No substantive tax merits or current statutory equivalence is inferred.
Source checked 2026-10-19. 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.