ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Principal Commissioner of Income Tax v. Sanjay Kumar, Proprietor, Tyagi Associates
Income Tax Appeal No. 102 of 2018 ·
Supplied court order; no reported citation stated
Revenue appeal dismissed for non-prosecution after counsel stated that the client did not wish to proceed.
Division Bench · Biswanath Somadder · Ajay Bhanot
1. Facts of the case
In Income Tax Appeal No. 102 of 2018, Revenue’s advocate stated on instructions that the client did not wish to proceed with the matter. The order contains no assessment year, PAN, tax-effect amount or account of the substantive tax issue.
2. Discussion by the Hon’ble Court
The Hon’ble Court recorded counsel’s statement and disposed of the appeal for non-prosecution. It did not consider or rule on the assessment grounds.
3. Judicial decision
Income Tax Appeal No. 102 of 2018 was dismissed for non-prosecution.
4. Outcome / in whose favour
Revenue’s appeal ended procedurally. This is not a merits decision upholding or rejecting any particular assessment proposition.
5. AKHB REVIEW POINT
Keep the operative classification “dismissed for non-prosecution”; do not substitute “withdrawn”, invent a monetary-limit reason, or assume a substantive tax victory. No restoration, fresh-appeal liberty or subsequent outcome is stated.
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: 0bc541e2d31c3fad04f663a81ec41c6da5a4ac08b38c6a4511b37738b1a7507a
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.