ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Moti Lal Mishra v. Income Tax Officer and another
Writ Tax No. 116 of 2023 ·
Supplied court order; no reported citation stated
The amendment application was allowed. The petition was dismissed as withdrawn with liberty to pursue the appropriate alternative remedy.
Division Bench · Ashwani Kumar Mishra · Vinod Diwakar
1. Facts of the case
Amendment Application No. 4 of 2023 sought changes to the prayer clause. On the writ, respondents objected that an efficacious appeal remedy had not been used, after which petitioner counsel sought withdrawal with liberty to pursue the alternative remedy.
2. Discussion by the Hon’ble Court
The Court allowed amendment of the prayer clause and separately accepted the withdrawal request with the liberty sought.
3. Judicial decision
The amendment application was allowed. The petition was dismissed as withdrawn with liberty to pursue the appropriate alternative remedy.
4. Outcome / in whose favour
The writ ended while preserving the stated opportunity to pursue an alternative remedy.
5. AKHB REVIEW POINT
Permission to amend the prayer clause is distinct from relief on the tax merits. The order does not admit an appeal, condone delay, extend limitation or establish that the alternative remedy was later pursued.
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: a9ff65ff17b91704eda3a17e0daf4088ef8ccaf9a1b764b285ac62cf9c7e25c0
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.