ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Principal Commissioner of Income Tax-I, Lucknow v. Lucknow Development Authority, Gomti Nagar, Lucknow
Income Tax Appeal Defective No. 3 of 2023 ·
Supplied court order; no reported citation stated
The appeal was dismissed as withdrawn with liberty to file a fresh appeal.
Division Bench · Sangeeta Chandra · Manish Kumar
1. Facts of the case
Revenue counsel requested permission to withdraw the defective appeal with liberty to file a fresh appeal.
2. Discussion by the Hon’ble Court
The Court expressly granted both withdrawal and the requested liberty.
3. Judicial decision
The appeal was dismissed as withdrawn with liberty to file a fresh appeal.
4. Outcome / in whose favour
The existing appeal ended; an express opportunity to file a fresh appeal was retained.
5. AKHB REVIEW POINT
Preserve the express liberty to file afresh. The short order does not establish that a fresh appeal was filed or admitted, waive limitation, condone delay or determine the tax merits.
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: b126fbbb50bf742a11f82f3c3346450618bec93701aabfcb15561a24efe75e2b
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.