ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Chandrabhan Yadav v. Principal Chief Commissioner of Income Tax and others
Writ Tax No. 249 of 2023 ·
Supplied court order; no reported citation stated
The writ was dismissed as withdrawn with liberty to pursue the statutory objection remedy, subject to filing the objection within one week and no more.
Division Bench · Pritinker Diwaker (Acting Chief Justice) · Saumitra Dayal Singh
1. Facts of the case
Revenue raised preliminary objections based on delay and the alternative remedy of objecting to the proposed assessment order. The petitioner then sought withdrawal with liberty to pursue that remedy.
2. Discussion by the Hon’ble Court
The Court allowed withdrawal with a specifically time-limited opportunity to pursue the statutory remedy of objection.
3. Judicial decision
The writ was dismissed as withdrawn with liberty to pursue the statutory objection remedy, subject to filing the objection within one week and no more.
4. Outcome / in whose favour
The petitioner retained the stated objection remedy subject to the Court’s strict one-week condition.
5. AKHB REVIEW POINT
Preserve “one week and no more.” No certified-copy trigger, further extension, admission of objections or ruling on their merits is stated. The source does not identify an assessment year or the statutory provision governing objections.
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: 282422685896b1ad5efbd8f5c9c81f6249368ec700c04d2237aa3eb446760f4e
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.