ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Neeraj Prakash v. Assistant Commissioner Of Income Tax And Another
Writ Tax No. 434 Of 2023 ·
Supplied court order; no reported citation stated
The withdrawal application was allowed and the writ petition was dismissed as withdrawn.
Division Bench · Shekhar B. Saraf · Prashant Kumar
1. Facts of the case
Neeraj Prakash requested withdrawal through counsel. The request was made in Civil Misc. Withdrawal Application 3/2025.
2. Discussion by the Hon’ble Court
The Bench accepted the withdrawal request without examining the underlying tax merits.
3. Judicial decision
The withdrawal application was allowed and the writ petition was dismissed as withdrawn.
4. Outcome / in whose favour
The proceeding ended at the requesting party’s instance.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
The withdrawal application and writ ended together
Civil Misc. Withdrawal Application 3/2025 requested withdrawal of Neeraj Prakash’s Writ Tax 434/2023. After hearing the parties, the Court allowed the application and dismissed the writ. These are linked steps in one disposal, not separate tax merits decisions.
Source: PDF p.1 · PDF p.1, complete supplied order
The source supplies no wider relief
No reason for withdrawal, settlement terms, assessment year or express liberty to refile is recorded. The order establishes that this challenge ended at the petitioner’s request; it does not validate or invalidate the underlying assessment or grant future relief.
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: 96a44f1031afccb2e78e7e235cd7affcc813c0c1049be13554a9e4cfaadab91a
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.