ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Charan Jeet Singh Sethi v. Principal Commissioner of Income Tax, Ghaziabad and another
WRIT TAX No. 828 of 2023 ·
2025:AHC:142138
The writ was dismissed and any interim order stood discharged.
Single Judge · Piyush Agrawal
1. Facts of the case
Counsel stated that the petitioner had opted for Vivad Se Vishwas Scheme, 2024 and requested dismissal as infructuous.
2. Discussion by the Hon’ble Court
The Court accepted that the petition had lost its efficacy on the stated basis.
3. Judicial decision
The writ was dismissed and any interim order stood discharged.
4. Outcome / in whose favour
The petition ended on counsel’s statement about opting for the scheme.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Scheme election is the stated reason for closure
Charan Jeet Singh Sethi’s counsel said that the petitioner had opted for Vivad Se Vishwas Scheme, 2024 and requested dismissal as infructuous. The Court acted on that statement. This documents an election and the resulting end of the writ; it does not certify acceptance of a declaration, payment of the determined sum or completed settlement.
Source: PDF p.1 · PDF p.1, complete supplied order
Interim protection is expressly conditional
The operative sentence discharges any interim order. The words “if any” should remain visible because this one-page source neither identifies an earlier protective order nor establishes its terms. The dismissal does not decide the disputed tax liability, and the scheme record would be needed to establish the independent settlement outcome.
Source: PDF p.1 · PDF p.1, complete supplied order
Source and verification
Complete supplied 1-page original read and every page visually inspected; original PDF bytes verified by SHA-256 against the review ledger. Only source-identified provisions and assessment years are indexed. No PAN is stated. No current-law clearance is claimed.
Source SHA-256: 39a26e849b02bda5bc7ea70f71350a4a5483fec3325b85227338508228059c96
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.