ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Late Sushiel Kumar Agarwal v. Assistant Commissioner of Income Tax and another
Writ Tax No. 1442 of 2022 ·
Supplied court order; no reported citation stated
The writ petition was dismissed as having become infructuous.
Division Bench · Siddhartha Varma · Manoj Bajaj
1. Facts of the case
Petitioner counsel stated that the writ had become infructuous through passage of time and requested dismissal. Respondent counsel had no objection.
2. Discussion by the Hon’ble Court
The Court accepted the request on that recorded basis.
3. Judicial decision
The writ petition was dismissed as having become infructuous.
4. Outcome / in whose favour
The writ ended without determination of the underlying tax merits.
5. AKHB REVIEW POINT
Passage of time is the stated basis; the source does not explain a settlement, completed reassessment or other event. Preserve the caption’s designation of the petitioner as late, without inferring succession or substitution findings.
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: d8709724b8e829a93ecf3842279be25d0a905dc587f1dbbaf0cd0a07c1b40ae3
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.