ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM / PROCEDURAL ORDER
Ms. Mandavii Singh v. Prin. Commissioner Of Income Tax , Lko.- 1 And Others
WRIT TAX No. 105 of 2024 ·
Supplied court order; no reported citation stated
List next week as fresh to enable Revenue counsel to seek instructions.
Division Bench · Sangeeta Chandra · Brij Raj Singh
1. Facts of the case
The petition raised whether a Section 127 order had been communicated to the petitioner.
2. Discussion by the Hon’ble Court
The Court required instructions from the competent officer on communication.
3. Judicial decision
List next week as fresh to enable Revenue counsel to seek instructions.
4. Outcome / in whose favour
No ruling on transfer validity or service was made.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Communication of the transfer order remained unresolved
The Court sought instructions from the competent officer on whether the Section 127 order had been communicated to Mandavii Singh. It listed the matter the following week as fresh. The wording leaves the factual question open and does not find either service or non-service.
Source: PDF p.1 · PDF p.1, complete supplied order
Use the communication evidence, not an inferred defect
The order makes the transfer order and evidence of its communication central to the next hearing. It supplies no general ruling on transfer jurisdiction, hearing requirements or invalidity. A statement that the transfer was quashed, stayed or proved uncommunicated would exceed this source.
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: 7716fe904a0a1c5a089cd7f0e05744d80e26ede9abdde87dbe5c58194a49c164
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.