ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM / PROCEDURAL ORDER
Principal Commissioner Of Income Tax (Central) Lucknow v. Interim Board Of Settlement Vii Chennai Thru Member Secy. And Anr.
WRIT TAX No. 134 of 2024 ·
Supplied court order; no reported citation stated
Issue notice through normal and Dasti modes; service affidavit within two weeks. List 4 July 2024 as fresh and exchange pleadings.
Division Bench · Sangeeta Chandra · Brij Raj Singh
1. Facts of the case
The Principal Commissioner(Central) brought a writ against the Interim Board of SettlementVII and another respondent.
2. Discussion by the Hon’ble Court
The Court directed service on the second respondent and exchange of pleadings.
3. Judicial decision
Issue notice through normal and Dasti modes; service affidavit within two weeks. List 4 July 2024 as fresh and exchange pleadings.
4. Outcome / in whose favour
The petition remained pending with no settlement merits decided.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Service was the operative direction
In the Principal Commissioner (Central) writ against the Interim Board and another respondent, the Court ordered notice to respondent 2 through normal and Dasti modes, an affidavit of service within two weeks, and exchange of pleadings. The 4 July 2024 listing was as fresh.
Source: PDF p.1 · PDF p.1, complete supplied order
Keep service progress separate from settlement validity
The order contains no reasons approving or disapproving the settlement and does not identify an assessed amount. The two service modes and affidavit requirement are concrete procedural steps, not a stay of the settlement. Subsequent service and hearing records are needed before describing any merits result.
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: 791a18f3c2cd4997b7dab1538d3645b3757396a5be8aa335a675090dae7fe28c
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.