ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Innovent Spaces (P) Ltd. v. Commissioner of Income Tax (TDS) and another
Writ Tax No. 775 of 2022 ·
Supplied court order; no reported citation stated
The withdrawal application was allowed and the writ petition was dismissed as withdrawn.
Division Bench · Sunita Agarwal · Vipin Chandra Dixit
1. Facts of the case
Petitioner counsel pressed Civil Misc. Withdrawal Application No. 06 of 2022. Respondent counsel was present.
2. Discussion by the Hon’ble Court
The Court accepted the withdrawal request and disposed of both the application and the writ.
3. Judicial decision
The withdrawal application was allowed and the writ petition was dismissed as withdrawn.
4. Outcome / in whose favour
The petitioner’s writ ended by withdrawal without substantive tax adjudication.
5. AKHB REVIEW POINT
Use the printed order date, 26 September 2022, rather than the source filename date or later digital signature. Allowance of the withdrawal application does not mean allowance of the tax claim; no liberty to refile is stated.
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: 3d6cc839d609be080b469b0899f3d6d96afb50c442748d0e6099d5ab46f2119b
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.