ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Principal Commissioner of Income Tax and Another v. M/s Obeetee Pvt. Ltd.
Income Tax Appeal No. 53 of 2018 ·
Supplied court order; no reported citation stated
Revenue appeal dismissed for admitted low tax effect; underlying tax merits were not decided.
Division Bench · Naheed Ara Moonis · Saumitra Dayal Singh
1. Facts of the case
The Revenue appeal under section 260(A) of the Income Tax Act, 1961 arose from the Tribunal, Allahabad, order dated 20 December 2017 in ITA 167/Alld./2016, AY 2010-11. Revenue’s counsel stated that the disputed tax was below the CBDT prescribed monetary limit. This order gives no circular number or numerical threshold.
2. Discussion by the Hon’ble Court
The Hon’ble Court recorded that the above position was admitted to the parties and disposed of the appeal on that basis. It did not determine the underlying assessment grounds.
3. Judicial decision
The appeal was dismissed because the disputed tax was below the stated threshold limit.
4. Outcome / in whose favour
Revenue’s appeal ended procedurally. The tax computation, substantive assessment merits and any circular exception were not adjudicated in this short disposal.
5. AKHB REVIEW POINT
Treat this as a source-specific historical procedural result. Do not import a circular number or rupee threshold from another order. Obeetee53/2018 and61/2018 remain separate: their High Court dockets, Tribunal appeals, assessment years and original hashes differ.
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. The stated assessment year is recorded. No PAN is stated. Subsequent treatment and current law are not cleared.
Source SHA-256: 83d6c5117041bbab736cbbbee71610ec356e1815c23dd97d9ca0d6f24fa79ed3
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.