ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
M/s Alliance Builder and Contractors Ltd. v. Commissioner of Income Tax and Another
Income Tax Appeal No. 219 of 2015 ·
Supplied court order; no reported citation stated
Taxpayer appeal dismissed as infructuous on appellant counsel’s statement.
Division Bench · Bharati Sapru · Piyush Agrawal
1. Facts of the case
Shri Suyash Agarwal for Alliance Builder and Contractors Ltd. stated that the appeal had become infructuous. The supplied order gives no underlying tax issue, assessment year, amount or event that rendered the appeal infructuous.
2. Discussion by the Hon’ble Court
The Hon’ble Court accepted the appellant counsel’s procedural statement and disposed of the appeal without discussing its tax grounds. No settlement, payment, withdrawal application or subsequent assessment event is identified.
3. Judicial decision
Income Tax Appeal No. 219 of 2015 was dismissed as having become infructuous.
4. Outcome / in whose favour
The taxpayer’s appeal ended without a merits determination. No quantified relief, refund, assessment confirmation or finding of compliance is stated.
5. AKHB REVIEW POINT
Obtain the connected record before attributing a reason or tax consequence to the infructuous disposal. Do not infer settlement, payment or success on merits. The order does not expressly address costs, interim protection or liberty to initiate fresh proceedings.
Source and verification
Complete supplied one-page order read and visually inspected. Exact original SHA-256, byte count and complete extracted text matched the reviewed source packet. Assessment year and PAN are not stated. Later proceedings and current law have not been cleared.
Source SHA-256: 3a27bca693f2962ca683c0e7d18be77e2baff2256820e13dce5ca7788f59b840
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.