ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER

Shrikar Hotels Pvt. Ltd. through Director v. Director General of Income Tax Exemption and others

Writ Tax No. 31213 of 2017 ·
2023:AHC-LKO:54972-DB

The writ petition was dismissed for want of prosecution.

Division Bench · Vivek Chaudhary · Manish Kumar

1. Facts of the case

After the list was revised, no one appeared for the petitioner and no adjournment request was made.

Source: PDF p.1, complete supplied order

2. Discussion by the Hon’ble Court

The Court disposed of the petition for non-prosecution without discussing the underlying tax issue.

Source: PDF p.1, complete supplied order

3. Judicial decision

The writ petition was dismissed for want of prosecution.

Source: PDF p.1, complete supplied order

4. Outcome / in whose favour

The proceeding ended procedurally without a tax-merits determination.

Source: PDF p.1, complete supplied order

5. AKHB REVIEW POINT

The source does not state an assessment year, statutory issue, interim-relief direction or a finding on exemption. Do not infer those details from the respondent’s designation.

Source: PDF p.1, complete supplied order

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: 97cd8b5b2b3ca7f1e733455da797f668f006bf596f2924a08543601520b86a7e

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.