ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Commissioner of Income Tax-I v. Saroj Nursing Home, Lucknow
Income Tax Appeal No. 68 of 2008 ·
Supplied court order; no reported citation stated
The appeal was dismissed for want of prosecution. Any interim order stood vacated.
Division Bench · Sangeeta Chandra · Manish Kumar
1. Facts of the case
No one appeared for the appellant when the case was called. No request for adjournment was made by either party.
2. Discussion by the Hon’ble Court
The Court disposed of the appeal for non-prosecution without deciding the underlying tax dispute.
3. Judicial decision
The appeal was dismissed for want of prosecution. Any interim order stood vacated.
4. Outcome / in whose favour
Revenue’s appeal ended procedurally, with conditional removal of any interim protection.
5. AKHB REVIEW POINT
Keep the qualification “if any” attached to the interim order. Non-prosecution does not supply a substantive tax holding. Appeals 67 and 68 of 2008 concern different respondents and remain separate despite matching operative wording.
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: 88476c317d19b697ccd98ce66c05b4783c4aeeb0b8a734b24b5c28c70e2cbfd2
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.