ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Super Tannery Ltd. v. Principal Commissioner of Income Tax-2
Income Tax Appeal No. 306 of 2015; Civil Misc. Withdrawal Application No. 1 of 2021 ·
Supplied court order; no reported citation stated
Income-tax appeal dismissed as withdrawn; interim order, if any, stood discharged.
Division Bench · Sunita Agarwal · Deepak Verma
1. Facts of the case
Income Tax Appeal No. 306 of 2015 came before the Hon’ble Court on Civil Misc. Withdrawal Application No. 1 of 2021. Counsel for Revenue was present. No assessment year, PAN, tax amount or underlying tax ground is stated.
2. Discussion by the Hon’ble Court
The Hon’ble Court disposed of the appeal procedurally on withdrawal without determining the underlying tax merits. The source gives no settlement or other substantive reason for withdrawal.
3. Judicial decision
The withdrawal application was allowed and the appeal was dismissed as withdrawn. Interim order, if any, stood discharged.
4. Outcome / in whose favour
The appeal ended by withdrawal. The conditional wording does not establish that an interim order actually existed, and the Court did not validate or invalidate the underlying tax action.
5. AKHB REVIEW POINT
Do not infer a Vivad Se Vishwas option, completed settlement, tax-merits result, restoration or fresh-proceeding liberty from this short disposal. Identify any actual interim order separately before relying on its discharge. Super Tannery appeals 305/2015 and 306/2015 are distinct dockets supported by distinct originals despite similar wording.
Source and verification
Complete supplied one-page order read and visually inspected. Actual individual Drive original SHA-256 independently verified; full text matched the preserved source review. No assessment year, PAN or substantive tax issue is stated. Subsequent treatment, compliance and current law are not cleared.
Source SHA-256: 1e3b4941e42ead750511271cf67b48a6f32e6375ecc2e6a8ce62e0a51e0fa4aa
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.