ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
E-Soft Technologies Ltd. v. Commissioner of Income Tax I, Lucknow
Income Tax Appeal No. 39 of 2017 ·
Supplied court order; no reported citation stated
The appeal was dismissed as not pressed. Any interim order stood vacated.
Division Bench · Rajan Roy · Om Prakash Shukla
1. Facts of the case
Counsel for the appellant stated that he had instructions not to press the appeal.
2. Discussion by the Hon’ble Court
The Court acted on that instruction-based submission without deciding the underlying tax merits.
3. Judicial decision
The appeal was dismissed as not pressed. Any interim order stood vacated.
4. Outcome / in whose favour
The appellant’s appeal ended as not pressed; any interim protection ceased.
5. AKHB REVIEW POINT
The recorded ground is not pressed, distinct from dismissal for non-appearance. The source does not establish an existing interim order, a settlement, payment of tax or a substantive ruling.
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: 90c70b8f04ed3f35dc6b04b5038714fd05199d6bc784d9e11a3ecd52e2a3db2b
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.