ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Abc Industries v. Commissioner of Income Tax
Proceeding captioned Income Tax Appeal No. 116 of 2016 ·
Supplied court order; no reported citation stated
Captioned tax-appeal proceeding dismissed as withdrawn; body uses “petition”, conditional interim order vacated, and connected matters disconnected.
Division Bench · Naheed Ara Moonis · Saumitra Dayal Singh
1. Facts of the case
The supplied order is captioned Income Tax Appeal 116/2016, Abc Industries. Counsel stated that the taxpayer was seeking settlement under a Government Scheme and requested withdrawal. The body calls the party petitioner and the proceeding petition; it does not name the scheme.
2. Discussion by the Hon’ble Court
The Hon’ble Court recorded that Revenue had no objection to withdrawal. It did not determine tax merits, identify a particular settlement statute or certify completion of any settlement.
3. Judicial decision
Using the source’s operative terminology, the petition was dismissed as withdrawn and the interim order, if any, was vacated. Connected matters were disconnected and could be listed on their due date.
4. Outcome / in whose favour
The captioned proceeding ended by withdrawal. Connected matters were not disposed of on their merits by this order, and the conditional interim-order wording does not establish that such protection existed.
5. AKHB REVIEW POINT
Preserve the caption/body terminology discrepancy rather than converting the source into a writ judgment. Do not identify the unnamed Government Scheme as Vivad Se Vishwas, infer completed settlement or treat disconnection as disposal of connected cases.
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: 5f2c82e6bd97085bbac7558a7dffb6545bba6b9003caa07686cca8e28b258f79
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.