ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Principal Commissioner of Income Tax, Meerut v. M/s Anand Tissues Ltd.
Income Tax Appeal No. 2 of 2018 ·
Supplied court order; no reported citation stated
Revenue appeal dismissed as withdrawn on the appellant’s request.
Division Bench · Biswanath Somadder · Ajay Bhanot
1. Facts of the case
Revenue brought Income Tax Appeal No. 2 of 2018. Its advocate requested withdrawal. The one-page order does not state an assessment year, PAN, underlying tax question, amount or reason for withdrawal.
2. Discussion by the Hon’ble Court
The Hon’ble Court acted on the appellant’s request and did not discuss the assessment merits or give a substantive tax ruling.
3. Judicial decision
Income Tax Appeal No. 2 of 2018 was dismissed as withdrawn.
4. Outcome / in whose favour
The respondent’s position was unaffected by a merits adjudication in this order; Revenue’s appeal ended procedurally on its own request.
5. AKHB REVIEW POINT
Do not supply a low-tax-effect reason, circular, concession on tax law, restoration liberty or costs direction that the order does not contain. Check later proceedings separately; this short withdrawal order is not a substantive tax precedent.
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: 49ca97d2eebd2fcb072c1a0bc6814afac579312eb132b2bd55dcf9b519d30543
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.