ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Commissioner of Income Tax-II, Kanpur v. M/s U.P. State Industrial Development Corporation Ltd.
Income Tax Appeal No. 282 of 2010 ·
Supplied court order; no reported citation stated
Revenue appeal dismissed as infructuous following Department instructions reporting compliance.
Division Bench · Bharati Sapru · Rohit Ranjan Agarwal
1. Facts of the case
Department counsel reported instructions that the impugned order had been complied with through an order dated 21 March 2019. The operative contents of that administrative order are not reproduced.
2. Discussion by the Hon’ble Court
In view of those instructions, the Court treated the matter as infructuous and permitted the instructions to be taken on record. It did not determine a substantive tax issue.
3. Judicial decision
The appeal was dismissed as having become infructuous; the instructions could be taken on record.
4. Outcome / in whose favour
Compliance was reported through Department instructions. The note does not independently certify what was implemented or grant fresh quantified relief.
5. AKHB REVIEW POINT
Keep this 2019 High Court appeal distinct from the published 11 April 1997 Supreme Court underwriting-commission decision involving the Corporation. No connection between the two is stated. Check the 21 March 2019 order before describing compliance.
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: 8fd008ccf300a6339b8783fd6671a6085849c7d0bb58a9cd595f766c346b3d5e
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.