ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
M/s Escape Life Pvt. Ltd. v. Commissioner of Income Tax and two others
WRIT TAX No. 45 of 2016 ·
Supplied court order; reported citation not indexed
The writ was dismissed for want of prosecution and any interim order stood vacated.
Single Judge · Piyush Agrawal
1. Facts of the case
After revision of the list, nobody appeared for the petitioner.
2. Discussion by the Hon’ble Court
The Court acted for non-prosecution in Revenue counsel’s presence.
3. Judicial decision
The writ was dismissed for want of prosecution and any interim order stood vacated.
4. Outcome / in whose favour
The proceeding ended with conditional removal of interim protection.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Default and discharge must both be recorded
Escape Life’s writ was dismissed after the revised list was called without appearance for the petitioner. The order separately vacates any interim order. Thus the procedural effect is broader than merely noting absence, but the conditional words do not prove that a particular stay had actually been granted.
Source: PDF p.1 · PDF p.1, complete supplied order
No assessment proposition follows from this dismissal
The respondent’s counsel was present, but the order contains no reasoning on the challenged tax action. It supports neither the legality nor the illegality of the underlying demand. A later restoration or protective order, if any, requires separate verification rather than being presumed from this one-page disposition.
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: 73a682f55689c43f873bc2a34cc53af3fcb33156bf8f219c3d5e88abb6ff3611
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.