ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
ALM Food Products Limited v. Deputy Commissioner Income Tax Officer and others
Writ Tax No. 557 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
Petitioner counsel stated that the writ had become infructuous and requested its dismissal on that basis.
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 source does not state what event made the writ infructuous. Do not infer settlement, payment, exemption, withdrawal or substantive tax relief. Use the printed order date, not the later signature date.
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: fa7846440f605a71046c10decc15f36d46b20a03050a428ad096b3944e57290b
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.