ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Vinod Metal Industries through Proprietor Vinod Kumar v. Commissioner Income Tax
Income Tax Appeal No. 199 of 2008; Urgency Listing Application 1/2021 and Withdrawal Application 2/2021 ·
Supplied court order; no reported citation stated
Procedural withdrawal disposal without determination of tax merits.
Division Bench · Sanjay Yadav · Prakash Padia
1. Facts of the case
The taxpayer sought urgent listing of Withdrawal Application No. 2/2021 through Urgency Listing Application No. 1/2021 in Income Tax Appeal 199/2008. The withdrawal application asked to withdraw that appeal.
2. Discussion by the Hon’ble Court
The Hon’ble Court considered and allowed the urgency-listing application, disposing of it, then allowed the withdrawal application. The same supplied order separately records the resulting appeal disposal; these are not three different appeal judgments.
3. Judicial decision
Withdrawal Application No. 2/2021 was allowed and Income Tax Appeal 199/2008 was dismissed as withdrawn.
4. Outcome / in whose favour
The taxpayer obtained the requested withdrawal. No tax liability, substantive ground or settlement completion was adjudicated.
5. AKHB REVIEW POINT
Preserve the distinction between the listing application, withdrawal application and the single resulting appeal disposal. The source does not give a settlement reason, assessment year, PAN or interim-order direction.
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: 47844747ca6dbe24754fffdb54e5e1078665b32d9eb86ef68b9471041c3d07e6
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.