ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Principal Commissioner of Income Tax v. M/s Prathma Bank, Ram Ganga Vihar
Income Tax Appeal No. 91 of 2018 ·
Supplied court order; no reported citation stated
Revenue appeal dismissed as infructuous following the recorded Vivad Se Vishwas settlement and certificate.
Division Bench · Naheed Ara Moonis · Saumitra Dayal Singh
1. Facts of the case
In Income Tax Appeal No. 91 of 2018, Revenue stated that the assessee had opted for the Direct Tax Vivad Se Vishwas Act, 2020. Counsel for both sides were heard. No assessment year, PAN, tax amount or substantive tax ground is supplied.
2. Discussion by the Hon’ble Court
In view of the settlement reached and certificate having been granted, as recorded in the supplied order, the Hon’ble Court treated the appeal as infructuous. The source does not reproduce a certificate or payment record.
3. Judicial decision
The Revenue appeal was dismissed as infructuous in view of the recorded statement.
4. Outcome / in whose favour
The appeal ended procedurally. It was not dismissed on the tax merits or as withdrawn, and this note does not independently confirm every settlement step.
5. AKHB REVIEW POINT
Keep these separate dockets distinct from earlier Prathma/Prathama appeals 9/2018, 34/2020 and 30/2019. Shared parties, date and similar language do not make the different appeals duplicates. Obtain the actual settlement documents before relying on final discharge or compliance.
Source and verification
Complete supplied one-page original read and visually inspected. Exact original SHA-256 independently verified and complete text matched the preserved source review. No assessment year or PAN is stated. Subsequent treatment, compliance and current law are not cleared.
Source SHA-256: 696369dabac929cc923a809c4b1aec5b1208f92b0f9459533d78fa0947d5d934
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.