ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Devendra Kumar v. Commissioner of Income Tax (Appeals) and Another
Writ Tax No. 253 of 2020 ·
Supplied court order; no reported citation stated
Writ withdrawn with express liberty to appeal to the Appellate Tribunal under section 253 of the Income-tax Act, 1961.
Single Judge · Salil Kumar Rai
1. Facts of the case
Petitioner’s counsel stated that the impugned orders could be challenged before the Appellate Tribunal under section 253 of the Income-tax Act, 1961 and requested withdrawal to use that alternative remedy. The source does not describe the impugned orders, assessment year or substantive tax dispute.
2. Discussion by the Hon’ble Court
The Hon’ble Court acted on counsel’s statement about the available alternative remedy. It did not adjudicate the merits of the challenged orders or provide a general determination that every type of tax order is appealable to the Tribunal.
3. Judicial decision
The writ petition was dismissed as withdrawn. The petitioner was given liberty to file an appeal before the Appellate Tribunal under section 253 of the Income-tax Act, 1961.
4. Outcome / in whose favour
The petitioner obtained the stated procedural liberty to use the appellate remedy. No Tribunal appeal was admitted or decided by this High Court order, and no stay or merits relief was granted.
5. AKHB REVIEW POINT
Check the actual impugned orders and later docket before relying on this case-specific liberty. No filing deadline, condonation of delay, waiver of statutory conditions or proof of subsequent Tribunal filing is stated. This order records the High Court’s procedural liberty; it contains no later Tribunal ruling.
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: 30f443a25f8e16e75fa6ad2a8014f9de3e05d2d43eefc0da51775de1086eaba4
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.