ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM ORDER
Deputy Commissioner of Income Tax (Exemption), Lucknow v. M/s Moradabad Development Authority
INCOME TAX APPEAL DEFECTIVE No. 1 of 2025 ·
Supplied court order; reported citation not indexed
Notice was ordered both ways; steps were due within one week and an affidavit of service within two weeks. Listing was fixed for 8 October 2025.
Division Bench · Sangeeta Chandra · Brij Raj Singh
1. Facts of the case
The Section 260A appeal challenged the Tribunal’s 31 January 2025 order in ITA 199/Lkw/2019. The office reported a twelve-day filing delay.
2. Discussion by the Hon’ble Court
The Court issued notice without deciding delay or merits.
3. Judicial decision
Notice was ordered both ways; steps were due within one week and an affidavit of service within two weeks. Listing was fixed for 8 October 2025.
4. Outcome / in whose favour
The appeal remained at notice stage.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Notice does not decide the reported delay
The office reported a twelve-day delay in Revenue’s section 260A appeal from the Tribunal’s 31 January 2025 order in ITA199/Lkw/2019. The Court directed notice to Moradabad Development Authority. It did not expressly condone the delay, formulate a substantial question of law or adjudicate the appeal; none of those later procedural steps should be inferred from notice alone.
Source: PDF p.1 · PDF p.1, complete supplied order
Service directions are the operative result
Steps were required within one week and an affidavit of service within two weeks, with listing on 8 October 2025. Those directions explain what was to happen next, without proving service or later admission. The exemption designation of the appellant does not identify an exemption issue decided here or justify inventing an assessment year.
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: 219eaecba4eaff965032a22f985b9e70c84cf1463c2512c390795a578b740ba1
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.