ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Conquest Business Services Private Limited v. Office Of The Assistant Commissioner Of Income Tax
WRIT TAX No. 1051 of 2023 ·
Supplied court order; no reported citation stated
The writ petition was dismissed as withdrawn with liberty to file a duly constituted fresh petition.
Division Bench · Pritinker Diwaker · Ashutosh Srivastava
1. Facts of the case
At the outset the company requested withdrawal to file a duly constituted fresh petition.
2. Discussion by the Hon’ble Court
The Court accepted the request with the stated qualification.
3. Judicial decision
The writ petition was dismissed as withdrawn with liberty to file a duly constituted fresh petition.
4. Outcome / in whose favour
The present petition ended; permission to refile was preserved.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
A duly constituted petition was expressly contemplated
Conquest Business Services requested withdrawal at the outset to file a duly constituted fresh petition. The Court allowed exactly that course. The permission concerns correcting the proceeding’s constitution and does not establish a defect in the departmental action.
Source: PDF p.1 · PDF p.1, complete supplied order
Limits for the next proceeding
The source does not specify the defect, identify the tax merits or waive other filing conditions. The withdrawal and liberty should accompany the history of any fresh petition, without claiming automatic admission, continued interim relief or a favourable decision on the tax dispute.
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: e1b6034527f2e193079f99bf1dac84a0b4d4eb8b6a94f63cb45455842f696d23
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.