ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Arvind Kumar Jain v. Income Tax Officer Dcit/Acit 3 Lucknow-New And 5 Others
Writ Tax No. 271 Of 2025 ·
2025:AHC-LKO:21001-DB
The writ petition was dismissed as withdrawn with liberty to file afresh.
Division Bench · Rajan Roy · Om Prakash Shukla
1. Facts of the case
Arvind Kumar Jain’s counsel stated that he did not wish to press the writ and requested withdrawal with liberty to file afresh.
2. Discussion by the Hon’ble Court
The Bench accepted the requested procedural disposal.
3. Judicial decision
The writ petition was dismissed as withdrawn with liberty to file afresh.
4. Outcome / in whose favour
The present writ ended, with express refiling liberty.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Express refiling liberty accompanied non-pursuit
Arvind Kumar Jain’s counsel did not wish to press Writ Tax 271/2025 and requested withdrawal with liberty to file afresh. The Court granted both parts. The existing writ ended while the stated opportunity was preserved.
Source: PDF p.1 · PDF p.1, complete supplied order
Liberty does not decide the fresh petition
The source gives no reason for withdrawal, tax amount or assessment year. It neither waives filing conditions nor grants substantive relief, condonation or interim protection. A later case history should disclose the withdrawal and liberty without presenting them as an advance merits determination.
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: 047422fb8cf66ee8a5b163a80bf5fcf6f35be549c826db51a0e10b8546e7f0cd
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.