ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Principal Commissioner of Income Tax-II, Lucknow v. U.P. Power Corporation Ltd.
Income Tax Appeal No. 20 of 2016 ·
Supplied court order; no reported citation stated
The appeal was dismissed as infructuous.
Division Bench · Rajan Roy · Manish Kumar
1. Facts of the case
Respondent counsel stated that the respondent had opted under the Vivad se Vishwas Rules, 2020, and the Department had accepted the option. Forms 5 and 3 were placed before the Court and taken on record.
2. Discussion by the Hon’ble Court
On that recorded development, the Court treated the departmental appeal as infructuous.
3. Judicial decision
The appeal was dismissed as infructuous.
4. Outcome / in whose favour
Revenue’s appeal ended following the reported acceptance of the respondent’s scheme option.
5. AKHB REVIEW POINT
The order records the accepted option and Forms 5 and 3, but supplies no settlement amount, assessment year or tax calculation. Do not treat the procedural disposal as a merits ruling or infer facts beyond the supplied order.
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: 02b93c30681f9352f669c8f4b77426383818b3e9d5603cef1772e62cc3ac2d29
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.