ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER

Tirubala International Pvt. Ltd. v. Income Tax Officer Ward-1(2)(1) and Another

Writ Tax No.1097 of 2021 ·
Supplied court order; no reported citation stated

The Court expressly declined any merits opinion and dismissed the writ as withdrawn.

Division Bench · Surya Prakash Kesarwani · Jayant Banerji

1. Facts of the case

Tirubala International Pvt. Ltd. v. Income Tax Officer Ward-1(2)(1) and Another, Writ Tax No.1097 of 2021. Counsel for Tirubala International requested withdrawal. Revenue standing counsel appeared. The supplied one-page order does not identify AY, PAN or the underlying tax amount.

Source: PDF p.1 (complete supplied order)

2. Discussion by the Hon’ble Court

The Court disposed of the request recorded in the supplied order. No substantive tax issue or underlying assessment was adjudicated.

Source: PDF p.1 (complete supplied order)

3. Judicial decision

The Court expressly declined any merits opinion and dismissed the writ as withdrawn.

Source: PDF p.1 (complete supplied order)

4. Outcome / in whose favour

The proceeding ended on the stated procedural basis. No tax claim was allowed or disallowed on merits by this short order.

Source: PDF p.1 (complete supplied order)

5. AKHB REVIEW POINT

Do not infer settlement, limitation relief or validity of the underlying tax action. Use the printed order date rather than a later digital-signature timestamp.

Source: PDF p.1 (complete supplied order)

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: 3e9404fd601201a1fcf012f6113bf301de559714c6e3eae6aa23190f6bcf0b5f

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.