ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Principal Commissioner of Income Tax (Central) v. M/s M.P. Biscuits Pvt. Ltd.
Income Tax Appeal No. 44 of 2018 ·
Supplied court order; no reported citation stated
Revenue appeal dismissed on the recorded historical monetary-limit position; no adjudication of tax merits.
Division Bench · Naheed Ara Moonis · Saumitra Dayal Singh
1. Facts of the case
Revenue appealed under section 260-A from the ITAT Lucknow Bench B order dated 26 July 2017 in ITA 607/LKW/2016 for AY 2006-07. The High Court docket is Income Tax Appeal No.44 of 2018.
2. Discussion by the Hon’ble Court
It was stated at the Bar that the disputed tax was below Rs.1 crore under CBDT Circular No.17/2019 dated 8 August 2019. The order treats that position as admitted by the parties; it does not independently compute the tax effect.
3. Judicial decision
The Revenue appeal was dismissed because the disputed tax was below the recorded threshold.
4. Outcome / in whose favour
The appeal for AY 2006-07 ended on the stated monetary-limit ground. The order does not adjudicate the underlying tax merits or affirm the Tribunal’s reasoning on merits.
5. AKHB REVIEW POINT
Preserve the separate High Court docket 44/2018, Tribunal docket 607/LKW/2016 and AY 2006-07; the four same-party orders are distinct cases. The historical circular and threshold are recited from the source, not stated as current litigation policy.
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: e388ad862b5e503c2c11f04cb84a66fa29746b5a4d6109be1378d6070c0e4396
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.