ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Mantora Oil Products Pvt. Ltd. and Another v. Principal Director of Income Tax and Three Others
Writ Tax No. 1336 of 2018 ·
Supplied court order; no reported citation stated
Writ dismissed for non-prosecution after petitioners declined to pursue it.
Division Bench · Bharati Sapru · Piyush Agrawal
1. Facts of the case
The order records that Mantora Oil Products Pvt. Ltd. and another did not wish to prosecute their writ any further. The underlying challenge to the Principal Director of Income Tax and other respondents is not described.
2. Discussion by the Hon’ble Court
The Court acted on the petitioners’ stated wish not to continue. It did not assess the tax grounds or the validity of any investigation or assessment.
3. Judicial decision
Writ Tax No. 1336 of 2018 was dismissed for non-prosecution.
4. Outcome / in whose favour
The petition ended without a substantive tax decision. No fresh-petition liberty, costs award or interim-protection direction is recorded.
5. AKHB REVIEW POINT
Retain the operative description “non-prosecution”; do not replace it with a merits dismissal or infer a finding validating the Department’s action. Later proceedings require separate verification.
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: 2fffebcbe795894402c64f76dcbb5a6388d90474b153cc1243a8de366a6b374d
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.