ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
M/s Arvind Prakashan Pvt. Ltd. v. Commissioner of Income Tax
Income Tax Appeal No. 160 of 2016 ·
Supplied court order; no reported citation stated
Taxpayer appeal dismissed as not pressed following the recorded Vivad Se Vishwas statement.
Division Bench · Naheed Ara Moonis · Saumitra Dayal Singh
1. Facts of the case
In Income Tax Appeal No. 160 of 2016, counsel for the appellant-assessee stated that the assessee had been granted benefit under the Direct Tax Vivad Se Vishwas Act, 2020 and therefore did not wish to press the appeal. No assessment year or PAN is stated.
2. Discussion by the Hon’ble Court
The Hon’ble Court recorded counsel’s position after hearing both sides. This short order does not reproduce a settlement certificate, payment proof or separate compliance findings.
3. Judicial decision
Paragraph 3 dismisses the appeal as not pressed.
4. Outcome / in whose favour
The appeal ended through the taxpayer’s request not to press it. The Court did not adjudicate the underlying tax merits, and this note does not independently certify settlement completion.
5. AKHB REVIEW POINT
Attribute the settlement-benefit statement to counsel as recorded. Do not infer certificate contents, amounts, payment compliance, restoration liberty or an interim-order direction not stated in the supplied source.
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: 0853c332a1648eb9363a8b251d5ff4da3ff259ac6056a12379bf0146676e478e
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.