ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM / PROCEDURAL ORDER
Principal Commissioner Of Income Tax v. Ld. Interim Board Of Settlement-Vii Thru. Member/ Secy. And Anr.
WRIT TAX No. 149 of 2024 ·
Supplied court order; no reported citation stated
Issue notice returnable at an early date; take steps within one week both ways and file service affidavit by the next listing. List 15 July 2024.
Division Bench · Sangeeta Chandra · Brij Raj Singh
1. Facts of the case
The Principal Commissioner’s settlement-related writ was heard at the notice stage.
2. Discussion by the Hon’ble Court
The Court required steps to serve respondent 2.
3. Judicial decision
Issue notice returnable at an early date; take steps within one week both ways and file service affidavit by the next listing. List 15 July 2024.
4. Outcome / in whose favour
The writ remained pending.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Two different service deadlines appear
The Court required steps for notice within one week, both ways, and an affidavit of service by the next listing on 15 July 2024. The one-week period governs taking steps; the source does not say the affidavit itself was due within that same week.
Source: PDF p.1 · PDF p.1, complete supplied order
The notice stage leaves the dispute open
This Principal Commissioner writ remained pending after directions to serve respondent 2. The order states no settlement merits, assessed amount or stay. It cannot support a claim that the Interim Board’s decision had already been overturned, nor can service compliance be presumed from the direction alone.
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: 0391173003da2c0ebd973791ca78a30742837c1a252228bfc4db149f3953c4af
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.