ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Commissioner of Income Tax v. Smt. Nisha Dhawan
Income Tax Appeal No. 250 of 2014 ·
Supplied court order; no reported citation stated
Revenue appeal dismissed following counsel’s statement that the dispute was below the CBDT monetary limit.
Division Bench · Naheed Ara Moonis · Saumitra Dayal Singh
1. Facts of the case
Revenue’s counsel stated that the dispute involved in ITA 250/2014 was below the prescribed monetary limit set by the CBDT. The order supplies no assessment year, tax amount, circular number or numerical limit.
2. Discussion by the Hon’ble Court
The Hon’ble Court recorded counsel’s statement and acted on it. The supplied order contains no discussion or determination of the underlying assessment issue.
3. Judicial decision
In view of that statement, the appeal stood dismissed.
4. Outcome / in whose favour
The Revenue appeal ended on the stated monetary-limit basis. This is a procedural dismissal, not a High Court affirmation of the assessment merits.
5. AKHB REVIEW POINT
Do not supply a circular number or rupee threshold absent from this order. Verify the applicable circular and exceptions separately before applying any monetary-limit rule to another appeal; no current-law clearance is claimed.
Source and verification
Complete supplied one-page original read, exact SHA-256 independently verified, complete text compared against the preserved review, and page visually inspected. No assessment year is stated. No PAN is stated. Subsequent treatment and current law are not cleared.
Source SHA-256: 2d40c5899f4fb2cc041c90251f9e78ef99dd94e2dc7a2bfd8578b8687e01de16
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.