ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM / PROCEDURAL ORDER
Principal Commissioner of Income Tax Central Kanpur and another v. M/s Montage Enterprises Pvt. Ltd.
INCOME TAX APPEAL No. 5 of 2025 ·
Supplied court order; no reported citation stated
List 30 January 2025 and show respondent counsel’s name in the cause list.
Division Bench · Arun Bhansali · Vikas Budhwar
1. Facts of the case
Niraj Kumar Singh appeared for the respondent company.
2. Discussion by the Hon’ble Court
The Court recorded appearance and gave a listing direction.
3. Judicial decision
List 30 January 2025 and show respondent counsel’s name in the cause list.
4. Outcome / in whose favour
The appeal remained pending.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Appearance was recorded before the next listing
Niraj Kumar Singh entered appearance for Montage Enterprises, and the Court directed that his name appear in the cause list. Appeal 5/2025 was listed for 30 January 2025. No jurisdictional objection or assessment issue is decided in this order.
Source: PDF p.1 · PDF p.1, complete supplied order
Keep later events separate
The source is useful for the representation and hearing chronology. It cannot establish admission, consent to the appeal, a stay or final disposal. Any later territorial-jurisdiction withdrawal belongs to its own order and should not be attributed to this 22 January direction.
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: cebe5ef70e30eb81169b3ce6adeb29e2885f831b7673e93f5a95812d4a9242f1
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.