ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Pr. Commissioner Of Income Tax-I Aayakar Bhawan Ashok Marg v. M/S Ncc-Vee Jv Vishal Khand Gomati Nagar Lucknow
Income Tax Appeal No. 17 Of 2017 ·
2025:AHC-LKO:18038-DB
The Revenue appeal was dismissed as withdrawn.
Division Bench · Rajan Roy · Om Prakash Shukla
1. Facts of the case
Revenue counsel stated that the tax effect was about Rs.1,92,73,350, below Rs.2 crore. Written instructions were recorded on IA6/2025 for disposal.
2. Discussion by the Hon’ble Court
Revenue sought withdrawal under the CBDT circular dated 17 September 2024. The Court accepted the request.
3. Judicial decision
The Revenue appeal was dismissed as withdrawn.
4. Outcome / in whose favour
Monetary-policy withdrawal without decision on the underlying tax merits.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Written instructions supplied an approximate tax effect
On IA 6/2025, Revenue stated on written instructions that the appeal’s tax effect was about Rs.1,92,73,350, below Rs.2 crore, and sought withdrawal under the CBDT circular dated 17 September 2024. The Court allowed withdrawal on that recorded basis.
Source: PDF p.1 · PDF p.1, complete supplied order
A policy disposal is not a tax computation judgment
The amount is the approximate tax effect reported for litigation policy, not a judicial determination of taxable income or a refund. No assessment year or exception analysis is given. The order closes Appeal 17/2017 against NCC-VEE JV without deciding the underlying tax question or establishing a current monetary limit.
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: 85042b644622a6aec38a581c1417e4b6d1ab278472a6d9f8ba270210794ed3e0
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.