ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER

Ashoka Chandra v. Income Tax Officer and Two Others

Writ Tax No.400 of 2022 ·
Supplied court order; no reported citation stated

The Court dismissed the writ as infructuous.

Division Bench · Surya Prakash Kesarwani · Jayant Banerji

1. Facts of the case

Ashoka Chandra v. Income Tax Officer and Two Others, Writ Tax No.400 of 2022. Counsel for Ashoka Chandra stated that the writ had become infructuous and sought dismissal on that basis. 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 dismissed the writ as infructuous.

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 substitute withdrawal or a merits dismissal for the express infructuous disposal; the event causing infructuousness is not supplied. 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: b015e1b96e19eb6a9a60a5ea1288da960322be46fed44a52332d8b894e66e21c

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.