ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Vijay Kumar Agarwal v. Commissioner of Income Tax, Moradabad and Two Others
Writ Tax No. 1563 of 2018 ·
Supplied court order; no reported citation stated
Writ dismissed as infructuous after counsel reported relief from lower authorities.
Division Bench · Bharati Sapru · Vivek Varma
1. Facts of the case
Petitioner counsel stated that the relief sought had been granted by the lower authorities. The order does not specify that relief, the lower-authority order, assessment year or statutory provision.
2. Discussion by the Hon’ble Court
The Court accepted counsel’s statement that the writ had become infructuous. It did not determine the underlying tax grounds or independently describe implementation.
3. Judicial decision
The writ petition was dismissed as having become infructuous.
4. Outcome / in whose favour
Relief below was reported by petitioner counsel; no quantified substantive tax relief was granted by the High Court in this order.
5. AKHB REVIEW POINT
Obtain the lower-authority order before stating the relief granted or whether it was implemented. The High Court’s infructuous disposal does not itself describe, quantify or certify that relief.
Source and verification
Complete one-page supplied order read and visually inspected. Individual Drive original SHA-256 independently verified; complete text matches the preserved source-review packet. AY and PAN are not stated. Later treatment and current law are not cleared.
Source SHA-256: 3d15cba7678a8202ea8fac4df4316a6b06bcbc8f6fc908077ed019c5a1c8d455
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.