ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Neeraj Prakash v. Assistant Commissioner of Income Tax and others
Writ Tax No. 525 of 2022 ·
Supplied court order; no reported citation stated
The writ petition was dismissed as withdrawn.
Division Bench · Surya Prakash Kesarwani · Jayant Banerji
1. Facts of the case
Counsel stated that a reassessment order had been passed and requested withdrawal of the writ so that the petitioner could challenge that order in appeal.
2. Discussion by the Hon’ble Court
The Court acted on the withdrawal request and expressly declined to express any opinion on merits.
3. Judicial decision
The writ petition was dismissed as withdrawn.
4. Outcome / in whose favour
The writ ended procedurally; the reassessment order and notice were not quashed by this disposal.
5. AKHB REVIEW POINT
The intention to appeal is counsel’s stated reason for withdrawal. The order does not extend appeal limitation, condone delay, admit an appeal or decide the validity of reassessment.
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: b7b4becd418c866f3e678af55a2fadc8eea5640dc70dd47a621819e88b5da085
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.