ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
M/s Ambuj Foods Pvt. Ltd. through its Director v. Principal Commissioner of Income Tax and others
Writ Tax No.32 of 2022 ·
Supplied court order; no reported citation stated
Respondents directed to consider objections and pass a reasoned speaking order at the earliest; merits expressly left open.
Division Bench · Devendra Kumar Upadhyaya · Mohd. Faiz Alam Khan
1. Facts of the case
Ambuj Foods brought WritTax 32/2022. The Court recorded that its WritTax 23/2022 for a different assessment year had been disposed of on 11 February 2022 in similar circumstances, directing consideration of objections and a speaking order. Neither numerical assessment year nor PAN is given here.
2. Discussion by the Hon’ble Court
The Court followed the coordinate Bench's procedural approach in that other-year writ. It expressly refrained from observations on the merits of either party's claim.
3. Judicial decision
The writ was finally disposed of with a direction to respondents to consider the filed objections and pass a reasoned and speaking order at the earliest. The petitioner remained free to urge all pleas available under law before the authority.
4. Outcome / in whose favour
The petitioner obtained a direction for consideration and a reasoned decision. The supplied order does not itself quash a notice, allow the objections, grant a tax exemption or prescribe a fixed number of days.
5. AKHB REVIEW POINT
Keep WritTax 32/2022 distinct from WritTax 23/2022 and the different assessment year expressly mentioned. “At the earliest” is not a fixed deadline. Preserve the express no-merits statement and all-pleas liberty; do not infer an unstated tax section, AY or later compliance.
Source and verification
Complete supplied one-page original read and visually inspected; original PDF bytes verified by SHA-256. Only source-identified provisions and assessment years are recorded. No PAN is stated. Subsequent treatment and current law have not been cleared.
Source SHA-256: 0ee19bb0c331abe534801d262cf7ce10a7997c88715abded47e0deafe6099b57
Only source-identified provisions are recorded. No current monetary threshold, current statutory equivalence or 2025 Act applicability is inferred.
Source checked 2026-10-19. Subsequent 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.