ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Mohd. Umar Asharfi v. ACIT Range-1 Moradabad and Another
Income Tax Appeal No. 509 of 2007; Civil Misc. Withdrawal Application No. 3 of 2021 ·
Supplied court order; no reported citation stated
Appeal dismissed as withdrawn after application for Vivad Se Vishwas settlement; certificate dated 9 December 2020 was stated to have been issued.
Division Bench · Naheed Ara Moonis · Saumitra Dayal Singh
1. Facts of the case
The matter was mentioned on Withdrawal Application No. 3/2021 on behalf of the assessee. On perusing it, the Hon’ble Court recorded that the appellant did not wish to press the appeal because he had applied for settlement under the Direct Tax Vivad Se Vishwas Act,2020. A certificate was also stated to have been issued on 9 December 2020.
2. Discussion by the Hon’ble Court
The Hon’ble Court heard Revenue’s counsel and relied on the facts recorded from the withdrawal application. The supplied order does not reproduce the certificate or independently determine payment compliance or tax merits.
3. Judicial decision
The appeal was dismissed as withdrawn.
4. Outcome / in whose favour
The taxpayer obtained procedural withdrawal. The certificate date is reported as stated in the order, not treated as an independently inspected certificate.
5. AKHB REVIEW POINT
Preserve the distinction between applying for settlement, reporting certificate issuance and proving all statutory completion steps. No assessment year, PAN, tax amount, restoration liberty or interim-order consequence is supplied by this short order.
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: 96ee7571f603bdddaf33e62ae28a6b8cea25be3530b21b60cd2656b5d9beaac5
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.