ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Raju Maddhesiya v. Principal Commissioner of Income Tax and others
Writ Tax No. 606 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The writ petition was dismissed as withdrawn.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 reassessment for AY 2017-18 pursuant to the challenged Section 148 notice had already been completed on 31 March 2021. The petitioner would appeal against that order, if so advised, and sought withdrawal.
2. Discussion by the Hon’ble Court
The Court acted on counsel’s statement and expressly refrained from expressing any opinion on the merits.
3. Judicial decision
The writ petition was dismissed as withdrawn.
4. Outcome / in whose favour
The writ ended by withdrawal without a tax-merits adjudication.
5. AKHB REVIEW POINT
The source expressly prints 31 March 2021 as the reassessment date; it has not been silently changed to 2022. The statement about a possible appeal does not establish its filing, admission, extension of limitation or success.
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: c7196205fae749e85c04f04f5773a072753a5288063b04f7f051ea75db6b0c1f
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.