ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Commissioner Of Income Tax And Another v. M/S Honda Siel Cars India Ltd. Gautam Budh Nagar
Income Tax Appeal No. 200 Of 2007 ·
Supplied court order; no reported citation stated
The appeal was dismissed for want of prosecution.
Division Bench · Manoj Kumar Gupta · Ram Manohar Narayan Mishra
1. Facts of the case
Revenue’s 2007 appeal concerning Honda Siel Cars was listed among the oldest pending cases for priority hearing. No one appeared to press it after the list was revised.
2. Discussion by the Hon’ble Court
The Bench disposed of the appeal for failure to prosecute, without addressing its tax issues.
3. Judicial decision
The appeal was dismissed for want of prosecution.
4. Outcome / in whose favour
Procedural dismissal of Revenue’s appeal.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Priority listing ended in a default disposal
Revenue’s Appeal 200/2007 against Honda Siel Cars was listed among the oldest pending cases. Nobody appeared to press it after the list was revised, and it was dismissed for want of prosecution. The Court did not discuss the assessment issue or the Tribunal’s reasoning.
Source: PDF p.1 · PDF p.1, complete supplied order
Do not substitute a policy or merits ground
No low-tax-effect circular, settlement or substantive concession appears. The order supplies a procedural dismissal of this Revenue appeal, not a reasoned endorsement of any tax proposition associated with the company. Later restoration or final treatment must be established from subsequent records.
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: 8540791d1bce32dd828494d5be4c879db98739a72daaa78d0e21c965d0fa70ae
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.