ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Allahabad Development Authority v. Income Tax Appellate Tribunal and 3 Others
Writ Tax No. 397 of 2020 ·
Supplied court order; no reported citation stated
Writ petition dismissed as withdrawn after the petitioner chose not to press it.
Division Bench · Naheed Ara Moonis · Saumitra Dayal Singh
1. Facts of the case
In Writ Tax No.397 of 2020, Allahabad Development Authority moved Civil Miscellaneous Withdrawal Application No.4 of 2021. Counsel for the petitioner and Revenue were heard.
Source: PDF p.1, caption, application heading and paragraph 1
2. Discussion by the Hon’ble Court
Petitioner’s counsel stated that the petitioner did not wish to press the petition. No reason for that choice or underlying tax issue was examined in the supplied order.
3. Judicial decision
The withdrawal application was allowed and the writ petition was dismissed as withdrawn.
4. Outcome / in whose favour
Writ Tax No.397 of 2020 ended by withdrawal on 22 October 2021. The source records neither an adjudication on tax merits nor an express liberty to refile.
5. AKHB REVIEW POINT
This disposal proves withdrawal of this writ, not the reason for withdrawal or approval of any Tribunal order. Do not infer settlement-scheme participation, an assessment year or fresh-filing liberty that the order does not state.
Source and verification
Complete supplied one-page original read locally. Exact SHA-256 matches the saved source review and cloud individual-original verification. The cloud preparation visually inspected all ten original pages; this local note is checked separately. No PAN is stated. Later treatment and current law are not cleared.
Source SHA-256: 5450a494b2fdd9f9fd6bd2d6ebdf733ce5ae603c75e915d790e820cf96aab9e5
Only provisions expressly identified in this order are recorded. No current monetary threshold or current statutory equivalence is inferred.
Source checked 2026-10-19. Later proceedings 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.