ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Kavita Verma v. Principal Commissioner Income Tax and Another
Income Tax Appeal No. 122 of 2019; Civil Misc. Withdrawal Application No. 1 of 2020 ·
Supplied court order; no reported citation stated
Procedural withdrawal disposal without determination of tax merits.
Division Bench · Sunita Agarwal · Deepak Verma
1. Facts of the case
The appeal came before the Hon’ble Court on Civil Misc. Withdrawal Application No. 1 of 2020. Counsel holding brief for the appellant was present. The supplied order states no assessment year, PAN, tax amount or underlying tax ground.
2. Discussion by the Hon’ble Court
The Hon’ble Court accepted the withdrawal application without deciding the underlying tax dispute. No reason such as a settlement scheme is stated.
3. Judicial decision
The withdrawal application was allowed, the appeal was dismissed as withdrawn, and interim order, if any, stood discharged.
4. Outcome / in whose favour
The appeal ended on withdrawal. The conditional reference to an interim order does not prove that interim protection existed.
5. AKHB REVIEW POINT
Do not infer a settlement, tax-merits result or fresh-proceeding liberty. Identify any actual interim order separately before relying on its discharge.
Source and verification
Complete individual supplied original read and visually inspected. Original SHA-256 independently verified; full text compared with the preserved source review. No assessment year or PAN is stated. Later compliance and subsequent legal treatment have not been cleared.
Source SHA-256: 79f9470dc74a9e9c90dc2d0b43892840f2bb578550637c900363020c2de3888e
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.