ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Parveen Azad And Another v. Income Tax Appellate Tribunal , Allahabad And Others
SPECIAL APPEAL No. 427 of 2023 ·
2023:AHC-LKO:61001-DB
The special appeal was dismissed as withdrawn with liberty to invoke appropriate proceedings and seek review.
Division Bench · Attau Rahman Masoodi · Om Prakash Shukla
1. Facts of the case
After argument, the appellants requested withdrawal of Special Appeal 427/2023 to pursue appropriate proceedings.
2. Discussion by the Hon’ble Court
The Court accepted withdrawal and expressly made review of the judgment available as a possible remedy.
3. Judicial decision
The special appeal was dismissed as withdrawn with liberty to invoke appropriate proceedings and seek review.
4. Outcome / in whose favour
The appeal ended without a merits ruling; the specified remedies remained available.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Withdrawal preserves specified routes, not success
Special Appeal 427/2023 ended after argument with liberty to invoke appropriate proceedings for the same cause; the order also expressly made review of the judgment available. It does not reverse that judgment or decide the merits of a future review.
Source: PDF p.1 · PDF p.1, complete supplied order
Use the exact scope of liberty
A later procedural history should identify this appeal and the judgment proposed to be reviewed, rather than treating the withdrawal as a fresh merits adjudication. The order grants no condonation, filing deadline or automatic entitlement to review. It is distinct from Special Appeal 418/2023 and its liberty to refile in proper form.
Source: PDF p.1 · PDF p.1, complete supplied order
Source and verification
Complete supplied 1-page original read and visually inspected; original bytes independently SHA-256 verified against source map and ledger. No present-law or subsequent-treatment clearance is claimed.
Source SHA-256: 6ac9d1f78cac5b052a21936653902fa67f2305c22dd8ef0757e3c8b96908d984
Only source-identified provisions are recorded. No current monetary threshold, current statutory equivalence or 2025 Act applicability is inferred.
Source checked 2026-10-21. 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 Expert Comments section is editorial analysis, not the Court’s holding. No current-law clearance is claimed.