ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
M/s Nodi Exports, Moradabad v. Assistant Commissioner of Income Tax, Moradabad
Income Tax Appeal No. 536 of 2008 ·
Supplied court order; no reported citation stated
Assessee’s appeal dismissed for non-prosecution; interim order, if any, vacated. No tax merits adjudicated.
Division Bench · Bharati Sapru · Dinesh Kumar Singh
1. Facts of the case
The appeal by M/s Nodi Exports was called after revision of the list. The Court recorded that no one was present for the appellant. The supplied one-page order does not identify the assessment year, PAN or underlying tax controversy.
2. Discussion by the Hon’ble Court
The Court relied on the appellant’s non-appearance when the revised list was called. It did not discuss the assessment merits, a monetary-limit circular or any substantive provision of the Income-tax Act.
3. Judicial decision
Income Tax Appeal No. 536 of 2008 was dismissed for non-prosecution. The Court also directed that the interim order, if any, stood vacated.
4. Outcome / in whose favour
The assessee’s appeal ended procedurally and any existing interim protection was vacated. This is not a reasoned merits ruling in favour of Revenue, nor does the order state whether an interim order actually existed.
5. AKHB REVIEW POINT
Distinguish dismissal for non-prosecution from dismissal of a Revenue appeal for low tax effect. Preserve the conditional phrase “if any” attached to interim relief. Any restoration, further proceedings or continuing protection would require separate verification; this source does not establish them.
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: 166c54f7febf7818dc93aa52381e91f2ad31d03b45f47ada6c146577e26818a2
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.