ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM ORDER
Principal Commissioner of Income Tax-1 and another v. Jag Mohan
INCOME TAX APPEAL No. 107 of 2025 ·
Supplied court order; reported citation not indexed
Notice was issued, preparation of a paper book directed, and hearing was to follow in due course.
Division Bench · Saumitra Dayal Singh · Indrajeet Shukla
1. Facts of the case
The Revenue appeal came up for admission.
2. Discussion by the Hon’ble Court
The Court admitted questions 1 and 3 from the memorandum; admission was subject to objection on maintainability because of revenue effect.
3. Judicial decision
Notice was issued, preparation of a paper book directed, and hearing was to follow in due course.
4. Outcome / in whose favour
The appeal was admitted without answering the questions.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Admission preserved the revenue-effect objection
The qualification is integral: admission on memorandum questions 1 and 3 was subject to objection concerning maintainability on account of revenue effect. A respondent could still raise that reserved objection. The order neither quantifies the effect nor determines an applicable monetary threshold.
Source: PDF p.1 · PDF 1
Question numbers are not their substantive text
The memorandum is needed to identify the admitted issues, because the order reproduces only their numbers. Notice, paper-book preparation and future hearing move the appeal forward; they do not establish that Revenue’s contentions are correct or that every proposed question was admitted.
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: ba07ec438b8b175143b4e7c6304a85a36304f08f8284f5843bc45a227ad51c7c
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.