ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
New Okhla Industrial Development Authority through R. Bansal v. Deputy Commissioner of Income Tax
Writ Tax No. 602 of 2017 ·
Supplied court order; no reported citation stated
Writ dismissed as infructuous on petitioner counsel’s statement.
Division Bench · Bharati Sapru · Piyush Agrawal
1. Facts of the case
In Writ Tax No. 602 of 2017, counsel for New Okhla Industrial Development Authority stated that the writ petition had become infructuous by efflux of time. The supplied order does not identify the underlying tax dispute or the event that rendered relief unnecessary.
2. Discussion by the Hon’ble Court
The Court accepted the procedural statement. It did not examine tax liability, exemption, assessment validity or a statutory question.
3. Judicial decision
Writ Tax No. 602 of 2017 was dismissed as having become infructuous.
4. Outcome / in whose favour
The Authority’s challenge ended procedurally. No quantified tax relief, refund or substantive merits finding in favour of either party is recorded.
5. AKHB REVIEW POINT
Keep Writ Tax 602/2017 separate from the same-day 600/2017 and 601/2017 orders. Different dockets and source hashes establish different orders despite similar text. No causal link with the Supreme Court’s NOIDA decisions is stated.
Source and verification
Complete supplied one-page order read and visually inspected. Exact original SHA-256 and complete text match the source review packet. Assessment year and PAN are not stated. Later proceedings and current law have not been cleared.
Source SHA-256: 8db686a85dab6109d66459942a77af9a20380611a9adc1e6517c0ebf34f67842
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.