ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
JE Energy Ventures Pvt. Ltd. v. Assistant Commissioner of Income Tax
Income Tax Appeal Defective No. 107 of 2017 ·
Supplied court order; no reported citation stated
Defective income-tax appeal dismissed as not pressed.
Division Bench · Bharati Sapru · Piyush Agrawal
1. Facts of the case
Counsel for JE Energy Ventures Pvt. Ltd. stated that the appellant did not wish to press Income Tax Appeal Defective No. 107 of 2017. The order gives no assessment year, tax grounds or account of the captioned defect.
2. Discussion by the Hon’ble Court
The Court acted on the appellant’s statement. It did not determine the tax grounds or record removal of the defect, condonation of delay or a fresh-appeal entitlement.
3. Judicial decision
Income Tax Appeal Defective No. 107 of 2017 was dismissed as not pressed.
4. Outcome / in whose favour
The taxpayer’s appeal ended procedurally; no substantive ruling on the assessment is stated.
5. AKHB REVIEW POINT
Preserve the defective-appeal caption and the actual “not pressed” disposition. Do not infer that the defect was cured, that delay was condoned, or that the underlying tax liability was judicially confirmed.
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: f73085005b9f2128965cc37d7f7687aa1512f88201e0cee1cde3636e875008da
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.