ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Shyam Narayan Chand v. Pr. Commissioner of Income Tax and Another
Writ Tax No. 755 of 2019 ·
Supplied court order; no reported citation stated
Writ dismissed as withdrawn after the petitioner reported opting for Vivad se Vishwas 2020.
Single Judge · Jayant Banerji
1. Facts of the case
Withdrawal Application No.2 of 2021 was supported by an affidavit stating that the petitioner opted on 30 January 2021 for resolution of disputed tax liability for AY 2010-11 under the Direct Tax Vivad Se Vishwas Act, 2020.
2. Discussion by the Hon’ble Court
The petitioner sought permission to withdraw the writ. Counsel for the respondents stated that there was no objection to the withdrawal application being allowed.
3. Judicial decision
The withdrawal application was allowed and the writ petition was dismissed as withdrawn.
4. Outcome / in whose favour
The writ ended by withdrawal. The source records the scheme option but no tax-merits ruling, payment finding, final settlement certificate or express fresh-filing liberty.
5. AKHB REVIEW POINT
Keep the reported scheme option separate from proof of completed settlement. The court’s disposal alone does not establish payment or fulfillment of scheme conditions; preserve the source’s limited procedural outcome.
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: 73a0c3737feb107c935d135f1959afe34ef4ae686c7c87fdb7ac0c44d5bbbd30
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.