ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Commissioner of Income Tax-I, Lucknow v. U.P. State Food and Essential Commodities Corp. Ltd.
Income Tax Appeal No. 133 of 2005 ·
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 Revenue when the appeal was called. Neither party requested an adjournment.
2. Discussion by the Hon’ble Court
The Court disposed of the appeal for non-prosecution without addressing 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
Appeal No. 133 of 2005 is distinct from Appeal No. 67 of 2008 involving a similarly named respondent. Preserve the separate docket and the qualification “if any” for interim relief; no tax-merits holding is supplied.
Source and verification
Complete supplied 1-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: 982db5cb7d92555dd99d5335be8aa7bd814036ef9b1200748e4da2e231ca3c27
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.