ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Neha Rastogi v. Assistant Commissioner of Income Tax-2, Bareilly and others
Writ Tax No. 498 of 2022 ·
Supplied court order; no reported citation stated
Respondent No. 2 was directed to decide the appeal in accordance with law, expeditiously, preferably within two months from presentation of a certified copy of the order.
Division Bench · Surya Prakash Kesarwani · Jayant Banerji
1. Facts of the case
The sole relief pressed concerned a pending appeal for AY 2017-18, acknowledgement number 292091431160120, before respondent No. 2.
2. Discussion by the Hon’ble Court
Revenue counsel had no objection to a direction for disposal. The Court expressly refrained from expressing an opinion on the merits.
3. Judicial decision
Respondent No. 2 was directed to decide the appeal in accordance with law, expeditiously, preferably within two months from presentation of a certified copy of the order.
4. Outcome / in whose favour
The petitioner obtained a direction for disposal, not allowance of the appeal or a stay of recovery.
5. AKHB REVIEW POINT
Preserve both qualifications: preferably within two months and commencement on presentation of a certified copy. The source does not establish when a copy was presented or whether the appeal was subsequently decided.
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: 26d220605fc5ded7675d4b9a37018640bb7fc955e1808be8e2cd90085d0394b2
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.