ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Rahda Mohan Mehrotra Medical Relief Trust v. Deputy Commissioner of Income Tax
Income Tax Appeal Defective No. 56 of 2016 ·
Supplied court order; no reported citation stated
Appeal dismissed as withdrawn after counsel reported an out-of-court settlement under the Direct Tax Vivad Se Vishwas Act,2020.
Division Bench · Naheed Ara Moonis · Saumitra Dayal Singh
1. Facts of the case
In Income Tax Appeal Defective No. 56 of 2016, counsel for the appellant-assessee stated that the appeal would not be pressed because the dispute had been settled outside Court under the Direct Tax Vivad Se Vishwas Act,2020. This is the statement recorded in paragraph 2. No assessment year, PAN or tax amount is given.
2. Discussion by the Hon’ble Court
After hearing both sides, the Hon’ble Court disposed of the appeal on the stated withdrawal request. It did not examine the tax grounds or reproduce a settlement certificate, payment record or statutory discharge.
3. Judicial decision
Paragraph 3 dismisses the appeal as withdrawn.
4. Outcome / in whose favour
The appellant obtained procedural withdrawal. The note attributes the settlement report to counsel and does not independently certify completion of every scheme requirement.
5. AKHB REVIEW POINT
Use the actual settlement documents before asserting final discharge or payment compliance. Appeals Defective 53/2016,54/2016,56/2016 and regular 321/2015 remain distinct dockets with distinct original hashes despite similar text and name spellings.
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: 2cbb0bca12b5248085cc62e27994d64cf0083a3bf6936af7bce1c130608b9649
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.