ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Principal Commissioner of Income Tax v. Shipra Estate Limited
Income Tax Appeal No. 183 of 2015 ·
Supplied court order; no reported citation stated
Revenue withdrawal application allowed; appeal dismissed as infructuous on the stated monetary-limit ground.
Division Bench · Bharati Sapru · Piyush Agrawal
1. Facts of the case
Learned standing counsel stated that Revenue’s appeal had become infructuous because it was below the monetary limit. A withdrawal application dated 4 January 2019 was before the Court. The exact tax effect, threshold and circular number are not stated.
2. Discussion by the Hon’ble Court
The Hon’ble Court acted on the standing counsel’s statement and allowed the withdrawal application. It did not discuss tax merits, a particular circular or exceptions to monetary-limit policy.
3. Judicial decision
The withdrawal application dated 4 January 2019 was allowed. Income Tax Appeal No. 183 of 2015 was dismissed as infructuous, with no costs.
4. Outcome / in whose favour
Revenue’s challenge ended procedurally; the order does not decide or endorse the underlying tax reasoning on merits.
5. AKHB REVIEW POINT
Keep both steps: allowance of withdrawal and dismissal as infructuous. Do not import a circular number or numerical threshold from other contemporaneous cases. Verify the actual applicable policy and later proceedings independently before reliance.
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: cf2ec802b97dc4c078eeb7f681aeb169e3962706ebc736fc92c219ebc086df26
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.