ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Ahmad Ali through Proprietor Ahmad Ali v. Union of India through Secretary, Ministry of Finance (Income Tax Department), New Delhi and others
Writ Tax No. 168 of 2023 ·
2023:AHC-LKO:53866-DB
The petition was permitted to be withdrawn with liberty to file a fresh petition and was consigned to the record.
Division Bench · Vivek Chaudhary · Manish Kumar
1. Facts of the case
Petitioner counsel sought withdrawal with liberty to file a fresh petition because the drafting contained errors, including the array of parties. Respondent counsel had no objection.
2. Discussion by the Hon’ble Court
The Court allowed the request and expressly preserved the stated liberty to file afresh.
3. Judicial decision
The petition was permitted to be withdrawn with liberty to file a fresh petition and was consigned to the record.
4. Outcome / in whose favour
The existing petition ended, with express liberty for a fresh petition to address the stated drafting defects.
5. AKHB REVIEW POINT
The liberty concerns a fresh petition; it is not a decision on tax merits or an assurance about limitation or maintainability. The source does not establish that a corrected petition was subsequently filed.
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: 41bc9f2d3f20b3d36910c91c1d0be246755345d1ba681f3bc83ac393d4289f9e
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.