ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Commissioner of Income Tax and Another v. M/s Malira Gur & Khandsari Udyog
Income Tax Appeal No. 255 of 2010 ·
Supplied court order; no reported citation stated
Restoration application allowed, but the appeal again dismissed on low tax effect; no tax merits adjudicated.
Division Bench · Bharati Sapru · Dinesh Kumar Singh
1. Facts of the case
A recall application sought recall of the order dated 12 March 2018 that had dismissed ITA 255/2010 on the monetary-limit ground. The Court heard counsel for the parties. Counsel at the Bar informed it that the appeal remained below the monetary limit even under Circular No.3/2018 dated 11 July 2018. Neither the precise tax effect nor the underlying assessment merits are stated.
2. Discussion by the Hon’ble Court
Under the heading “Order on the Restoration Application”, the order records “Allowed”. It then considers counsel’s statement that the appeal remained below the monetary limit under the newly cited circular and was liable to dismissal as not maintainable. The Court gives no substantive tax reasoning.
3. Judicial decision
The restoration application was allowed. In the same order, the Court again dismissed the appeal on the recorded low-tax-effect basis. The earlier order is identified as dated 12 March 2018, but is not part of this supplied one-page PDF.
4. Outcome / in whose favour
Restoration did not produce a successful Revenue appeal: the final operative disposition in this order is dismissal. No assessment issue was decided on its merits and no refund or compliance direction was made.
5. AKHB REVIEW POINT
Read the restoration ruling and the final appeal disposition together. Reporting only “restoration allowed” would wrongly suggest the appeal remained alive or succeeded. Retain the reference to 12 March 2018 as procedural history; this note does not reproduce or independently verify that earlier order. The cited circular is historical, not current-law clearance.
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: 24218b632f7b4c8bd69502a507d76e071ceaaee24c10553b8e1133e821585fa6
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.