ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
M/s Hindustan Creditors and Fertilizer Company v. Commissioner of Income Tax and Another
Income Tax Appeal No. 104 of 2013; C.M. Withdrawal Application No. 4 of 2021 ·
Supplied court order; no reported citation stated
Section 260-A appeal for AY 2003-04 dismissed as withdrawn after the withdrawal application was allowed.
Division Bench · Naheed Ara Moonis · Saumitra Dayal Singh
1. Facts of the case
The assessee sought withdrawal through C.M. Withdrawal Application No. 4 of 2021. Paragraph 2 identifies the appeal as filed under section 260-A of the Income Tax Act, 1961 for assessment year 2003-04. The supplied order gives no PAN, tax amount or substantive ground.
2. Discussion by the Hon’ble Court
The Hon’ble Court heard counsel for the assessee and Revenue, then allowed the withdrawal application. No settlement scheme or other reason for withdrawal is stated.
3. Judicial decision
Paragraph 3 allows the withdrawal application; paragraph 4 dismisses the appeal as withdrawn.
4. Outcome / in whose favour
The taxpayer obtained the requested procedural withdrawal. No assessment issue, entitlement to tax relief or settlement completion was decided.
5. AKHB REVIEW POINT
The same assessment year and repeated withdrawal-application number do not merge appeals 104/2013 and 372/2008. Preserve each caption and docket. Do not infer Vivad Se Vishwas, a merits ruling, fresh-proceeding liberty or an interim-order direction absent from the source.
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. The assessment year stated in the source is recorded; no PAN is stated. Subsequent treatment, compliance and current law are not cleared.
Source SHA-256: 3a3d28792d5f124ba53e817cc6421b1097d2a5068c20896c8767b7c64352df48
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.