ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
M/s Frost International Ltd. v. Assistant Commissioner of Income Tax
Income Tax Appeal No. 372 of 2016 ·
Supplied court order; no reported citation stated
Taxpayer appeal dismissed in default after no appearance on revised list; any interim order vacated.
Division Bench · Bharati Sapru · Rohit Ranjan Agarwal
1. Facts of the case
No one appeared to press Income Tax Appeal No. 372 of 2016 when the list was revised. The supplied order does not state the assessment year, substantive tax issue, amount or terms of any prior interim order.
2. Discussion by the Hon’ble Court
The Court acted on non-appearance and did not examine the assessment grounds or determine liability.
3. Judicial decision
Income Tax Appeal No. 372 of 2016 was dismissed in default. Any interim order, if one existed, stood vacated.
4. Outcome / in whose favour
The taxpayer’s appeal ended procedurally. Default dismissal does not supply a tax merits ratio, and the conditional interim-order language does not prove that protection existed.
5. AKHB REVIEW POINT
Check the later docket for any restoration and obtain the actual interim order before relying on its termination. The supplied source gives no restoration, fresh-appeal liberty or independent finding validating the assessment.
Source and verification
Complete supplied one-page order read and visually inspected. Actual individual Drive original SHA-256 independently verified; complete text compared with the preserved review packet. AY, PAN and a tax-effect computation are not stated. Subsequent treatment and current law are not cleared.
Source SHA-256: 3f7badc8c85322c0d88377e40a973bd7d3205eac057a0df4c43a47e3dec8cf2b
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.