ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM ORDER
Kamlendra Kumar Sharma v. Income Tax Officer
WRIT TAX No. 6453 of 2025 ·
Supplied court order; reported citation not indexed
Connect and list with Writ Tax 838/2024; pleadings could be exchanged. Until further orders, no coercive measures were to be adopted pursuant to the impugned order. Amit Mahajan’s name was to be shown for respondents.
Division Bench · Saumitra Dayal Singh · Indrajeet Shukla
1. Facts of the case
Parties stated that the matter was engaging the Court in Writ Tax 838/2024.
2. Discussion by the Hon’ble Court
The Court ordered connected listing, exchange of pleadings and temporary protection.
3. Judicial decision
Connect and list with Writ Tax 838/2024; pleadings could be exchanged. Until further orders, no coercive measures were to be adopted pursuant to the impugned order. Amit Mahajan’s name was to be shown for respondents.
4. Outcome / in whose favour
The writ remained pending with protection against coercive measures.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Protection attaches to coercive measures under the impugned order
The operative restraint is against coercive measures pursuant to that order, until further orders. It does not quash the order or expressly suspend every assessment step. Its subject and duration should be quoted accurately before treating a particular departmental action as restrained.
Source: PDF p.1 · PDF 1
Connected listing does not import a final ratio
Parties identified Writ Tax 838/2024 as the related matter, and the Court directed joint listing while pleadings could be exchanged. That procedural connection does not establish the unseen lead case’s facts or legal holding. The supplied page gives no statutory ground for the underlying challenge.
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: 44e7f7f5bf98c181a23bba6b589c86f1f0822617e4ab1cc40a64221a28a975e2
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.