ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM / PROCEDURAL ORDER
Carmel Venture Pvt. Ltd. Lko. Thru. Auth. Signatory v. Deputy Commissioner Income Tax Central Circle-I , Lko.
INCOME TAX APPEAL DEFECTIVE No. 3 of 2024 ·
Supplied court order; no reported citation stated
File objections within two weeks; otherwise the Court would proceed to necessary orders. List as fresh in the week commencing 29 April 2024.
Division Bench · Attau Rahman Masoodi · Ajai Kumar Srivastava-I
1. Facts of the case
Respondent counsel requested time for objections to delay condonation in Defective Appeal 3/2024.
2. Discussion by the Hon’ble Court
Two weeks and no more time were granted.
3. Judicial decision
File objections within two weeks; otherwise the Court would proceed to necessary orders. List as fresh in the week commencing 29 April 2024.
4. Outcome / in whose favour
The appeal remained pending without delay being condoned.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
An objection deadline, not condonation
In INCOME TAX APPEAL DEFECTIVE No. 3 of 2024, respondent counsel received two weeks and expressly no more time to object to delay condonation. The warning was that the Court would proceed to necessary orders if objections were not filed. It did not say delay would automatically stand condoned.
Source: PDF p.1 · PDF p.1, complete supplied order
Keep the pending application and separate appeal clear
The fresh listing was in the week commencing 29 April 2024. No delay period, explanation or merits issue was decided in this order. Carmel Venture’s Defective Appeals 2/2024 and 3/2024 are separate dockets despite identical directions; an objection or later condonation order must be tied to the correct appeal.
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: 5dd315df7decd824cbd2ac3a0ce289c7c0c4699fd3b15f4a3749c53f69160480
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.