ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Dushyant Bhati v. Principal Commissioner of Income Tax and others
Writ Tax No. 472 of 2022 ·
Supplied court order; no reported citation stated
The writ petition was dismissed as infructuous.
Division Bench · Surya Prakash Kesarwani · Jayant Banerji
1. Facts of the case
Counsel stated that an assessment order had already been passed and the writ had therefore become infructuous.
2. Discussion by the Hon’ble Court
The Court disposed of the writ on the recorded procedural submission; it did not determine the underlying tax dispute.
3. Judicial decision
The writ petition was dismissed as infructuous.
4. Outcome / in whose favour
The proceeding ended without an adjudication on the tax merits.
5. AKHB REVIEW POINT
The passing of the assessment is the recorded reason for infructuousness. No assessment year, amount or statutory merits ruling is supplied.
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: c927e62adae3995d4759b4b655d7356c05d934e60b2cc5b92fbd7b56c7f4f2b4
Only source-identified provisions are recorded. No current monetary threshold, current statutory equivalence or 2025 Act applicability is inferred.
Source checked 2026-10-20. 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.