ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM ORDER
Principal Commissioner of Income Tax-1, Lucknow v. Sandeep Mittal
INCOME TAX APPEAL No. 17 of 2025 ·
Supplied court order; reported citation not indexed
Notice was issued; steps were due within a week and the office was to provide dasti. Listing was fixed for 22 January 2026.
Division Bench · Shekhar B. Saraf · Manjive Shukla
1. Facts of the case
The Revenue appeal came up for service directions.
2. Discussion by the Hon’ble Court
The Bench required normal service as well as personal dasti service.
3. Judicial decision
Notice was issued; steps were due within a week and the office was to provide dasti. Listing was fixed for 22 January 2026.
4. Outcome / in whose favour
The appeal remained pending 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.
The one-week service step and later hearing date serve different purposes
The Court required steps within a week while fixing 22 January 2026 for listing. The later listing date did not replace the earlier obligation. Personal dasti service was additional to the ordinary mode, and the office was directed to supply the process.
Source: PDF p.1 · PDF 1
This record establishes no relationship to other Mittal appeals
Sandeep Mittal is the respondent in Appeal 17/2025. The source does not connect this proceeding with any Rupali Mittal appeal or identify its assessment year or underlying issue. Similar notice wording cannot justify combining distinct parties or assigning another case’s tax controversy.
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: c157e0f3f304f80765a7dc1f483c76b7769fb030ba4441328c71a99b98624b57
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.