ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
M/s Shree Parasnath Alloys Pvt. Ltd. v. Principal Commissioner of Income Tax and Another
Writ Tax No. 1228 of 2019 ·
Supplied court order; no reported citation stated
Tax writ dismissed as withdrawn with express liberty to file a fresh petition.
Division Bench · Bharati Sapru · Dr. Yogendra Kumar Srivastava
1. Facts of the case
The petitioner brought Writ Tax No. 1228 of 2019. Its counsel requested permission to withdraw with liberty to file a fresh petition. The supplied order does not describe the assessment dispute, assessment year, PAN, tax amount or statutory provision involved.
2. Discussion by the Hon’ble Court
The Hon’ble Court heard counsel for both sides and accepted the petitioner’s procedural request. It did not examine or decide the underlying tax grounds.
3. Judicial decision
Writ Tax No. 1228 of 2019 was dismissed as withdrawn with liberty to file a fresh petition.
4. Outcome / in whose favour
The petitioner obtained the requested liberty to file afresh; the existing writ ended without a decision on tax merits. No assessment was quashed or recovery protection granted in this order.
5. AKHB REVIEW POINT
Preserve the express fresh-petition liberty, but do not treat it as a finding that any future petition is maintainable or must succeed. The supplied order gives no filing deadline, limitation ruling or subsequent result. The same-party Writ Tax 1230/2019 and 1228/2019 are distinct dockets.
Source and verification
Complete supplied one-page order read and visually inspected. The actual individual Drive original SHA-256 is independently verified and the complete extracted text matches the preserved review packet. No assessment year or PAN is stated. Later proceedings and current law are not cleared.
Source SHA-256: 25245be8da70dfd1550166c56666abfc27af7638520d1bcbec87dc9e9a3cfdeb
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.