ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Pr. Commissioner Of Income Tax v. M/S L.H. Sugar Factory Pvt. Ltd.
INCOME TAX APPEAL No. 36 of 2016 ·
2024:AHC:200153-DB
The Revenue appeal was dismissed as withdrawn.
Division Bench · Shekhar B. Saraf · Vipin Chandra Dixit
1. Facts of the case
Revenue counsel stated that tax effect was below Rs.2 crore and requested withdrawal under CBDT Circular 09/2024 dated 17 September 2024.
2. Discussion by the Hon’ble Court
The Court acted on the monetary-limit withdrawal request.
3. Judicial decision
The Revenue appeal was dismissed as withdrawn.
4. Outcome / in whose favour
The appeal ended under litigation policy without a merits determination.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Revenue’s threshold statement explains withdrawal
In INCOME TAX APPEAL No. 36 of 2016 concerning L.H. Sugar Factory, Revenue stated that tax effect was below Rs.2 crore and requested withdrawal under Circular 09/2024 dated 17 September 2024. The Court accepted that request. The appeal ended under the stated litigation-policy basis rather than a merits appraisal of the taxpayer’s position.
Source: PDF p.1 · PDF p.1, complete supplied order
Preserve the threshold and its historical role
Rs.2 crore is the limit recited in this order, not the exact tax effect or a verified current threshold. The source gives no assessment year, computation or exception analysis. The result should not be cited as substantive approval of the Tribunal’s tax reasoning; the underlying decision is required for that question.
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: 9509fdcf637e2f83119d99cefc65eb36057e90d4958d559c3f11cabe4941a3f5
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.