ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Principal Commissioner of Income Tax, Meerut v. Jitendra Kumar Gupta
Income Tax Appeal No. 54 of 2018 ·
Supplied court order; no reported citation stated
The appeal was dismissed as withdrawn, leaving the question of law open.
Division Bench · Rajesh Bindal · J.J. Munir
1. Facts of the case
Revenue counsel stated that the tax involved, Rs. 51,60,000, was below the monetary limit and referred to CBDT Circular No. 17/19 dated 8 August 2019 as the basis for seeking withdrawal.
2. Discussion by the Hon’ble Court
The Court accepted the withdrawal request while expressly leaving the question of law open.
3. Judicial decision
The appeal was dismissed as withdrawn, leaving the question of law open.
4. Outcome / in whose favour
Revenue’s appeal ended on the monetary-limit withdrawal basis; the question of law was not decided.
5. AKHB REVIEW POINT
Rs. 51,60,000 is the stated tax amount, not a stated monetary threshold. Preserve the express reservation of the question of law and the actual order date, 5 January 2023. Appeal No. 54 of 2018 is distinct from other appeals involving Jitendra Kumar Gupta.
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: 8e281396030c05d6d2171326ca09b5fd02d4ccca4fedc6271d51bde585ef8e43
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.