ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Commissioner of Income Tax (TDS) and another v. Bajaj Energy Private Limited
Income Tax Appeal No. 109 of 2018 ·
Supplied court order; no reported citation stated
The appeal was dismissed as withdrawn, leaving the questions of law raised in it open.
Division Bench · Rajesh Bindal · Om Prakash Tripathi
1. Facts of the case
The appeal challenged the Delhi Bench C Tribunal order in ITA No. 2926/Del/2016 for AY 2013-14. It had been admitted on substantial questions of law.
2. Discussion by the Hon’ble Court
Revenue sought withdrawal under CBDT Circular No. 17/2019 dated 8 August 2019, stating that the amount was below the prescribed High Court appeal limit.
3. Judicial decision
The appeal was dismissed as withdrawn, leaving the questions of law raised in it open.
4. Outcome / in whose favour
The appeal ended on the monetary-limit withdrawal basis; the admitted questions of law were not decided.
5. AKHB REVIEW POINT
The source prints the Tribunal date as “February 28, 0218”; that apparent year error is flagged rather than silently corrected. No tax amount or numerical threshold is supplied. Keep each appeal, Tribunal docket and assessment year separate despite similar wording. The caption repeats the company suffix; the company name is normalized without changing identity.
Source and verification
Complete supplied 2-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: a21ac44977cbc7b6bb2aa65a2e42735d91297a60ba44e4b0a0a42c1fd065d8f7
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.