ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM ORDER
Pooja Grover v. Commissioner of Income Tax and another
INCOME TAX APPEAL DEFECTIVE No. 106 of 2025 ·
Supplied court order; reported citation not indexed
List after three months, showing Amit Mahajan as Revenue counsel.
Division Bench · Saumitra Dayal Singh · Indrajeet Shukla
1. Facts of the case
It was stated that a rectification application was pending.
2. Discussion by the Hon’ble Court
The Court deferred listing to await its outcome.
3. Judicial decision
List after three months, showing Amit Mahajan as Revenue counsel.
4. Outcome / in whose favour
The appeal remained pending with hearing deferred.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
The pending rectification explains the adjournment
The Court chose to await the outcome of a stated rectification application and listed the appeal after three months. That sequencing recognises a pending proceeding which may affect the controversy; it does not approve the application or predict that rectification will resolve the appeal.
Source: PDF p.1 · PDF p.1, complete order
Identify the actual rectification record
The application, forum, provision invoked and eventual decision are needed before explaining its effect on the appellate grounds. None is specified in this short order. Assigning a particular statutory rectification power or treating a requested correction as already made would add facts not established here.
Source: PDF p.1 · PDF p.1, complete order
The three-month period concerns listing
It is not an express deadline imposed on the rectification authority and does not itself suspend recovery or limitation elsewhere. The appeal remains pending. The additional direction to show Amit Mahajan as Revenue counsel concerns representation, not substantive relief to either side.
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: 45636fc3ff567d76a9ab9df2a1b10fccab3ac67f85be1ae30d22481579115eaf
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.