ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER

Satya Narayan Rao v. Deputy Director of Income Tax (Prosecution) and Three Others

Writ Tax No. 517 of 2019; Civil Misc. Withdrawal Application No. 04 of 2020 ·
Supplied court order; no reported citation stated

Tax writ dismissed as withdrawn on counsel’s request.

Division Bench · Naheed Ara Moonis · Deepak Verma

1. Facts of the case

Writ Tax No. 517 of 2019; Civil Misc. Withdrawal Application No. 04 of 2020. On the withdrawal application, counsel stated that the applicant did not wish to press the petition. The order states no assessment year, PAN or account of the underlying tax merits.

Source: PDF p.1 (complete supplied order)

2. Discussion by the Hon’ble Court

The Hon’ble Court accepted the procedural withdrawal request. It did not determine the underlying assessment or prosecution grounds, grant fresh-proceeding liberty, or decide a substantive tax issue.

Source: PDF p.1 (complete supplied order)

3. Judicial decision

The writ petition was dismissed as withdrawn.

Source: PDF p.1 (complete supplied order)

4. Outcome / in whose favour

The petitioner’s writ ended procedurally without substantive tax relief. No merits finding in favour of Revenue is inferred from the withdrawal.

Source: PDF p.1 (complete supplied order)

5. AKHB REVIEW POINT

Do not supply an unstated reason such as low tax effect, settlement or success in another proceeding. The source does not record a stay, fresh-filing liberty or later outcome. Each Writ Tax 518/2019 and 517/2019 remains a separate party/docket despite the same-number withdrawal application.

Source: PDF p.1 (complete supplied order)

Source and verification

Complete supplied one-page order read and visually inspected. Actual individual Drive original SHA-256 independently verified; complete text matched the preserved review packet. Assessment year and PAN are not stated. Later compliance, subsequent proceedings and current law are not cleared.

Source SHA-256: fca43c4a301f048217952f166b95bbe93aaff110aeedbc03865b625eed780f28

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.