ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Bharat Pumps and Compressors Limited v. Deputy Commissioner of Income Tax
Income Tax Appeal No. 13 of 2022 ·
Supplied court order; no reported citation stated
The appeal was dismissed as withdrawn.
Division Bench · Pritinker Diwaker (Acting Chief Justice) · Saumitra Dayal Singh
1. Facts of the case
Counsel for the appellant requested permission to withdraw the appeal. Counsel for the respondent was present.
2. Discussion by the Hon’ble Court
The Court acted on the withdrawal request without deciding the tax issues underlying the appeal.
3. Judicial decision
The appeal was dismissed as withdrawn.
4. Outcome / in whose favour
The appellant’s appeal ended by withdrawal without a tax-merits determination.
5. AKHB REVIEW POINT
The short order does not state a settlement, payment, assessment year, reason for withdrawal or liberty to file afresh. Do not infer those matters from the disposal.
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: 5dec57cfaf74c20b21cb0aba1860ca5be18a43360faa1a215f4d70c16b9ac851
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.