ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
The Commercial Motors Ltd. Through Managing Director v. Commissioner Of Income Tax Ii Lko And Anr.
INCOME TAX APPEAL No. 44 of 2018 ·
2024:AHC-LKO:36925-DB
The appeal was dismissed as infructuous.
Division Bench · Sangeeta Chandra · Brij Raj Singh
1. Facts of the case
Counsel stated that all payments under the impugned order had been made and the appeal had become infructuous.
2. Discussion by the Hon’ble Court
The Court acted on that statement without examining the original controversy.
3. Judicial decision
The appeal was dismissed as infructuous.
4. Outcome / in whose favour
The appeal ended procedurally following reported payment.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Payment was the reported reason for non-pursuit
Commercial Motors’ counsel stated that all payments under the impugned order had been made and that the appeal had become infructuous. The Court dismissed on that submission, without examining the underlying tax controversy.
Source: PDF p.1 · PDF p.1, complete supplied order
No general waiver rule follows from the disposal
The order does not hold that paying a demand always extinguishes an appeal or concedes its correctness. It supplies no amount, assessment year or settlement terms. Use it for this appellant’s procedural closure; the payment record and any later order determine the wider financial consequences.
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: bbac1d363a27ddfd1bbbe14576796ff29533b4d7df1adb9adb849ca54e8cd926
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.