ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM / PROCEDURAL ORDER

The Associated Journals Ltd. Thru. Its Auth. Representative Mr. Sanjeev Kumar v. Assistant Commissioner Of Income Tax Lko. And 2 Others

Writ Tax No. 738 Of 2025 ·
Supplied court order; no reported citation stated

Connect and list with Writ Tax 335/2024. The benefit of that writ’s interim order was extended on the same terms.

Division Bench · Rajan Roy · Manish Kumar

1. Facts of the case

Associated Journals, through authorised representative Sanjeev Kumar, was heard through senior counsel in this writ.

Source: PDF p.1, complete supplied order

2. Discussion by the Hon’ble Court

The Bench linked the matter with Writ Tax 335/2024 and recorded the submission that matters remained pending before the Supreme Court.

Source: PDF p.1, complete supplied order

3. Judicial decision

Connect and list with Writ Tax 335/2024. The benefit of that writ’s interim order was extended on the same terms.

Source: PDF p.1, complete supplied order

4. Outcome / in whose favour

Interim protection by incorporation; no final disposal or merits ruling.

Source: PDF p.1, complete supplied order

5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.

Interim benefit was extended by reference

Associated Journals’ Writ Tax No. 738 Of 2025 was connected with Writ Tax 335/2024, and the benefit of that writ’s interim order was extended on the same terms. This grants incorporated protection, but does not restate its operative terms or decide the tax dispute.

Source: PDF p.1 · PDF p.1, complete supplied order

The incorporated order must be identified

The source refers to an interim order in the lead writ without giving its date or text. The earlier 3 January 2025 scheduling order in that writ cannot by itself supply those protective terms. A reliable account of the scope and duration requires the actual interim order and later variations.

Source: PDF p.1 · PDF p.1, complete supplied order

Pendency is reported, not a final Supreme Court result

The Court recorded that the matters were said still to be pending before the Supreme Court. This does not establish their eventual outcome or current status. Writs 740/2025 and 738/2025 remain separate proceedings even though the same benefit and connection were ordered.

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: 0017893a4ee5763df5ff64dda1626ae12f766991b60574689c3be0d8d5e3eb08

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.