ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM ORDER
Deputy Commissioner of Income Tax (Exemption) v. M/s Ayodhya Development Authority
INCOME TAX APPEAL DEFECTIVE No. 12 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 16 January 2026.
Division Bench · Shekhar B. Saraf · Manjive Shukla
1. Facts of the case
The defective appeal came up for notice and service directions.
2. Discussion by the Hon’ble Court
The Bench ordered personal dasti service in addition to normal service.
3. Judicial decision
Notice was issued, steps were due within a week, and the office was to provide dasti. Listing was fixed for 16 January 2026.
4. Outcome / in whose favour
The appeal remained 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.
Dasti supplements ordinary service
The Bench directed normal service and personal dasti service, with the office supplying dasti. The practical consequence is an additional route to place the notice before the respondent, not a decision on the defective appeal. Steps were required within a week ahead of the 16 January 2026 listing.
Source: PDF p.1 · PDF p.1, complete order
Do not borrow the neighbouring appeal’s defect
This is defective Appeal 12/2025. The order does not state the defect, quantify delay or decide condonation. Details from another Ayodhya Development Authority appeal cannot fill those gaps merely because the respondent and service date resemble this record.
Source: PDF p.1 · PDF p.1, complete order
Evidence needed for the next stage
The issued notice, service material and subsequent order establish what happened after these directions. The departmental designation “Exemption” is not an exemption holding, and the authority’s caption does not supply a statutory registration issue. No tax entitlement, stay or merits admission is adjudicated here.
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: f02732f6138f0096b9e9981824b0d896128daac38c5ba5ee80c534e55a94f7df
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.