ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Atul Kumar Agarwal v. Commissioner of Income Tax, Moradabad and Two Others
Writ Tax No. 1558 of 2018 ·
Supplied court order; no reported citation stated
Writ dismissed as infructuous after counsel reported relief from the lower authorities.
Division Bench · Bharati Sapru · Vivek Varma
1. Facts of the case
In Writ Tax No. 1558 of 2018, petitioner counsel stated that the relief sought had been granted by the lower authorities and the writ had become infructuous. Department counsel was present. The supplied order does not specify the relief, statutory provision, assessment year or lower-authority order.
2. Discussion by the Hon’ble Court
The Court accepted the procedural statement and dismissed the writ as infructuous. It did not independently set out or decide the merits of the relief reportedly granted.
3. Judicial decision
Writ Tax No. 1558 of 2018 was dismissed as having become infructuous.
4. Outcome / in whose favour
Counsel reported relief for the petitioner below; the High Court itself granted no quantified tax relief and decided no substantive tax issue. No express further direction on implementation is stated.
5. AKHB REVIEW POINT
Obtain the lower-authority order before stating what relief was granted or whether it was implemented. Keep the separate Agarwal petitions distinct by party, writ number and source hash; similar wording and a common date do not make them duplicates.
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: f961bb7b86d926ee2d1e165482d3b33c4f7dae4728cee644627cac083172c892
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.