ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Irfan Khan and Three Others v. Income Tax Officer and Three Others
Income Tax Appeal No. 95 of 2013 ·
Supplied court order; no reported citation stated
Taxpayer appeal dismissed as not pressed after counsel stated that the appellants had applied for settlement.
Division Bench · Naheed Ara Moonis · Saumitra Dayal Singh
1. Facts of the case
The appellants challenged the Tribunal, Agra Bench order dated 28 February 2013 in ITA 552/Agra/2012 for AY 2005-06. Counsel stated that the appellants had applied for settlement and therefore did not wish to press the appeal. The supplied order does not name the settlement scheme.
2. Discussion by the Hon’ble Court
Revenue had no objection. The Hon’ble Court accepted the request without examining the underlying tax dispute or verifying a completed settlement, certificate or payment.
3. Judicial decision
Paragraph 5 dismisses the appeal as not pressed.
4. Outcome / in whose favour
The appellants’ appeal ended procedurally. An application for settlement is not represented in this note as a completed statutory discharge or merits relief.
5. AKHB REVIEW POINT
Do not identify the unnamed settlement as Vivad Se Vishwas or infer final settlement completion, restoration liberty or a tax-merits result. Check the actual application and later documents before relying on settlement consequences.
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: f15c58e3b775c62783815d9f18c40c344343d88e4043c7ded047ef6fb26ceff5
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.