ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM / PROCEDURAL ORDER
The Pr. Commissioner of Income Tax and another v. Late Smt. Usha Choudhary
Income Tax Appeal No. 9 Of 2025 ·
Supplied court order; no reported citation stated
List as fresh on 8 April 2025.
Division Bench · Arun Bhansali · Kshitij Shailendra
1. Facts of the case
Revenue counsel sought time to produce the respondent’s ITAT appeal memorandum and annexures in the appeal concerning late Smt. Usha Choudhary.
2. Discussion by the Hon’ble Court
The Bench issued a further listing direction without deciding the tax issue.
3. Judicial decision
List as fresh on 8 April 2025.
4. Outcome / in whose favour
The appeal remained pending at this stage.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
The Tribunal appeal papers were still needed
Revenue counsel sought time to produce the respondent’s ITAT appeal memorandum and annexures. The Court fixed a fresh listing on 8 April 2025. This identifies a gap in the record available for the next hearing without deciding what those documents would establish.
Source: PDF p.1 · PDF p.1, complete supplied order
No deceased-assessee proposition can be drawn
The respondent is described as late Smt. Usha Choudhary, but the order does not discuss death, substitution or notice validity. It supplies no merits or maintainability ruling. The duplicate source copies bearing this same docket, date and text represent one order, while the underlying Tribunal papers remain separate evidence.
Source: PDF p.1 · PDF p.1, complete supplied order
Source and verification
Complete supplied 1-page original read and all source page images visually inspected; original bytes verified by SHA-256 against the ledger. No PAN is stated. Subsequent treatment and current law have not been cleared.
Source SHA-256: a1b51309c945b303b73149c8f9e228868fa77377097a32a0fa680dcb89009b99
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.