ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Assisi Convent Primary School, BHEL Sector 17, Noida v. Commissioner of Income Tax (Exemptions)
Writ Tax No. 865 of 2015 ·
Supplied court order; no reported citation stated
Writ dismissed in default for non-appearance; any interim order discharged.
Division Bench · Bharati Sapru · Piyush Agrawal
1. Facts of the case
After the list was revised, no one appeared to press Writ Tax No. 865 of 2015. Respondent counsel was present. The order does not set out the assessment issue, tax amount or terms of any interim protection.
2. Discussion by the Hon’ble Court
The Court disposed of the petition for non-appearance. It gave no reasoning on the underlying tax grounds and recorded no concession on liability.
3. Judicial decision
Writ Tax No. 865 of 2015 was dismissed in default. Any interim order, if one existed, stood discharged.
4. Outcome / in whose favour
The taxpayer’s writ ended procedurally. The conditional reference to an interim order does not prove that interim protection existed, and default dismissal is not a tax merits determination.
5. AKHB REVIEW POINT
Check the later docket and the actual interim order before reliance. No restoration order or express liberty to file afresh is given in this source; neither should be invented.
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: f5ad0d9463c301e5c2fe697781153348c417d6d14b8fe255fbc6b32648a78209
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.