ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM / PROCEDURAL ORDER
Ashok Kumar Mehrotra v. Chief Commissioner Of Income Tax, Income Tax Office Allahabad And Another
WRIT TAX No. 210 of 2024 ·
Supplied court order; no reported citation stated
Until next listing, proceedings could continue and petitioner was to participate, but no final order under Section 148 was to be passed. List 20 August 2024.
Division Bench · Sangeeta Chandra · Shree Prakash Singh
1. Facts of the case
The petitioner challenged AY 2017-18 Section 148 A(b)/(d) steps, consequential 148 notice and sanction, apprehending a final assessment order.
2. Discussion by the Hon’ble Court
The Court directed linkage with Pushpa Saini Writ Tax 127/2024 and Jai Prakash Jaiswal 196/2024 and exchange of pleadings.
3. Judicial decision
Until next listing, proceedings could continue and petitioner was to participate, but no final order under Section 148 was to be passed. List 20 August 2024.
4. Outcome / in whose favour
Limited temporary protection against a final order was granted; reassessment proceedings were not wholly stayed.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Participation continued while a final order was restrained
Ashok Kumar Mehrotra sought relief against AY 2017-18 reopening steps and sanction. The Court permitted proceedings to continue and required participation, but prohibited a final order under Section 148 until the next listing. This was deliberately narrower than the requested halt to further proceedings.
Source: PDF p.1 · PDF p.1, complete supplied order
Linked hearing did not merge the cases or decide jurisdiction
The matter was listed with Pushpa Saini 127/2024 and Jai Prakash Jaiswal 196/2024, with pleadings to be exchanged. That linkage supplies procedural context, not a final ruling adopting another case’s arguments. Keep the taxpayer, year and notices distinct.
Source: PDF p.1 · PDF p.1, complete supplied order
Protection must be read with its time limit
The next date was 20 August 2024. The source establishes a historical restraint until the next listing, not an indefinite stay or cancellation of the notices. Participation obligations continued within its terms; any later assessment or continuing protection must be checked against subsequent orders.
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: a42b403c070f096a3c443f793b9033ed188524ad069196c2b62f22af978ae77d
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.