ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Parveen Azad and another v. Income Tax Appellate Tribunal, Bench B, Allahabad and another
Special Appeal No. 418 of 2023 ·
2023:AHC-LKO:56851-DB
The special appeal was dismissed as withdrawn with liberty to file afresh in proper form with all documents.
Division Bench · Attau Rahman Masoodi · Om Prakash Shukla
1. Facts of the case
Appellants’ counsel requested withdrawal with liberty to file the appeal afresh in proper form with all documents annexed.
2. Discussion by the Hon’ble Court
The Court accepted the request after hearing counsel for the appellants and respondent No. 2.
3. Judicial decision
The special appeal was dismissed as withdrawn with liberty to file afresh in proper form with all documents.
4. Outcome / in whose favour
The existing appeal ended while preserving the expressly requested opportunity to refile.
5. AKHB REVIEW POINT
Preserve both the proper-form and document-annexure qualifications. The order does not admit a future appeal, waive limitation or decide the underlying dispute.
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: 52c700e6755387398d24188aa5bd74deda03c99af6e1414f4088ce7998b03fae
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.