ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Ms. Afsana Parveen Legal Heir Of Sultan Khan v. Prin. Commissioner Of Income Tax And 2 Others
WRIT TAX No. 136 of 2023 ·
2024:AHC-LKO:73829-DB
The application was decided and the writ dismissed as withdrawn.
Division Bench · Rajan Roy · Brij Raj Singh
1. Facts of the case
Counsel sought withdrawal through C.M. Application 5/2024 and expressly stated that the previously requested liberty to file fresh was no longer required.
2. Discussion by the Hon’ble Court
The Court accepted withdrawal without that liberty.
3. Judicial decision
The application was decided and the writ dismissed as withdrawn.
4. Outcome / in whose favour
The writ ended without express liberty to file a fresh petition.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
The request for fresh liberty was expressly abandoned
In C.M. Application 5/2024, Afsana Parveen’s counsel said the earlier request for liberty to file a fresh petition was no longer required. The Court accepted withdrawal on that basis and repeated the disposal in the order on the petition. The two headings concern one procedural closure, not two separate cases.
Source: PDF p.1 · PDF p.1, complete supplied order
The omission of liberty is deliberate here
A case history must not add the fresh-petition permission that counsel expressly gave up. Nor does the legal-heir caption establish a holding about liability after death: the order decides only withdrawal. It records no tax merits, settlement or alternative remedy determination.
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: bf209e6d655cdecaf300a4f4d4643a8a23984ef30ec333fdaa22c1ea914aa850
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.