ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Kailas Nath Dwivedi v. Income Tax Officer Ward - 3(2) And 2 Others
WRIT TAX No. 1167 of 2023 ·
2023:AHC:228664-DB
The writ was dismissed as withdrawn with liberty to pursue the appeal.
Division Bench · Siddhartha Varma · Shekhar B. Saraf
1. Facts of the case
Counsel stated that an appeal following the Section 147/148 order had been decided, while the appeal against penalty remained pending.
2. Discussion by the Hon’ble Court
The petitioner sought withdrawal to pursue the appeal; no reassessment or penalty merits were adjudicated.
3. Judicial decision
The writ was dismissed as withdrawn with liberty to pursue the appeal.
4. Outcome / in whose favour
The writ ended while the pending appellate remedy remained available.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Assessment and penalty appeals were in different positions
Counsel reported that the appeal following the Section 147/148 order had already been decided, while the penalty appeal remained pending. The Court allowed withdrawal with liberty to pursue the appeal. It did not reopen the disposed appeal or decide the penalty dispute.
Source: PDF p.1 · PDF p.1, complete supplied order
The liberty follows the live procedural route
The source identifies no assessment year, penalty section or appellate result. It preserves pursuit of the pending remedy, without condoning delay or staying recovery. The separately numbered Dwivedi writs 1167/2023 and 1253/2023 must remain distinct; this record is WRIT TAX No. 1167 of 2023, notwithstanding the similar captions and text.
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: 8caef623e09d9f382a5dacf41fa2072200893671ef4a79acd890666c11073898
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.