ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM ORDER
Principal Commissioner of Income Tax-1 v. Sandeep Mittal
INCOME TAX APPEAL No. 18 of 2025 ·
Supplied court order; reported citation not indexed
Notice was issued, steps were due within a week, and listing fixed for 29 January 2026.
Division Bench · Shekhar B. Saraf · Manjive Shukla
1. Facts of the case
A separate Revenue appeal against Sandeep Mittal came up for notice.
2. Discussion by the Hon’ble Court
The Court directed service without examining tax merits.
3. Judicial decision
Notice was issued, steps were due within a week, and listing fixed for 29 January 2026.
4. Outcome / in whose favour
Appeal 18/2025 remained pending.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Notice did not answer the Revenue grounds
Appeal 18/2025 was placed on a service timetable: steps within one week and listing on 29 January 2026. The short order identifies no substantial question or assessment controversy. It therefore supplies evidence of a procedural stage, not a ruling against Sandeep Mittal on the tax dispute.
Source: PDF p.1 · PDF p.1, complete order
Keep the docket specific
The numbered appeal and dated order should accompany any later case-status account. Similar parties or wording in another appeal do not establish that the proceedings concern the same assessment or Tribunal decision. The appealed order and memorandum are needed to identify those matters.
Source: PDF p.1 · PDF p.1, complete order
Practical boundary
The notice and proof of service are the immediate implementation documents. This order does not expressly admit a formulated substantial question, grant a stay, restore an addition or specify an assessment year. Later proceedings must establish any such development; the scheduled date itself is not evidence of the eventual outcome.
Source: PDF p.1 · PDF p.1, complete 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: 66cbd9c01ce49eacbdc63199ad035067cc1d402654246628e2d5b91dc1dafeda
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.