ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM ORDER
Assistant Commissioner of Income Tax (Exemption) v. Allahabad Development Authority
INCOME TAX APPEAL DEFECTIVE No. 10 of 2025 ·
Supplied court order; reported citation not indexed
Notice was directed to respondent 2; steps were due within a week, with personal dasti service in addition to normal service. The office was to provide dasti. Listing was fixed for 28 November 2025.
Division Bench · Shekhar B. Saraf · Prashant Kumar
1. Facts of the case
The defective appeal came before the Bench for service directions.
2. Discussion by the Hon’ble Court
The operative directions refer to respondent 2, though the caption names the Authority alone.
3. Judicial decision
Notice was directed to respondent 2; steps were due within a week, with personal dasti service in addition to normal service. The office was to provide dasti. Listing was fixed for 28 November 2025.
4. Outcome / in whose favour
The appeal remained at service stage.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Service directions do not cure the defective appeal
The Court ordered notice and one-week steps, with personal dasti service additional to normal service. Nothing in the order condones delay, removes a filing defect or admits a stated question of law. The defective appeal’s procedural status must therefore remain distinct from any later admission.
Source: PDF p.1 · PDF 1
Respondent numbering requires care
The operative paragraphs specify respondent No.2 while the caption names the Authority alone. For compliance, the underlying cause title and process documents are necessary to identify the intended recipient; the discrepancy is not a basis to invent a second party. The order also supplies no exemption issue or assessment year.
Source: PDF p.1 · PDF 1
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: 88a37b7200afd60268f3dd7fe2ca193c2ff6414e5eea401372c841d36deaf7ba
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 AKHB Expert Comments is editorial analysis, not the Court’s holding. No current-law clearance is claimed.