ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Principal Commissioner of Income Tax (Central), Lucknow v. M/s Apco Infratech Pvt. Ltd.
INCOME TAX APPEAL No. 7 of 2026 ·
2026:AHC-LKO:23071-DB
The appeal was dismissed as withdrawn.
Division Bench · Shekhar B. Saraf · Abdhesh Kumar Chaudhary
1. Facts of the case
Revenue counsel, upon reconsideration, requested withdrawal.
2. Discussion by the Hon’ble Court
The Court accepted that request.
3. Judicial decision
The appeal was dismissed as withdrawn.
4. Outcome / in whose favour
The appeal ended without adjudicating the underlying tax dispute.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
Reconsideration led to withdrawal, not a judicial tax answer
Revenue counsel requested withdrawal after reconsideration, and the Court dismissed Appeal 7/2026 as withdrawn. The order records the litigation decision without explaining its basis. It supplies no monetary-policy calculation, settlement term or finding that the challenged tax position was legally correct.
Source: PDF p.1 · PDF p.1, complete order
The underlying decision remains necessary
The appealed order and grounds are needed to identify what dispute Revenue abandoned. The company’s name, the departmental caption and similar withdrawal orders cannot supply an assessment year, statutory issue or CBDT circular absent from this source.
Source: PDF p.1 · PDF p.1, complete order
Practical effect and limits
This appeal ended on the recorded request. No express fresh-filing liberty or independent refund direction was granted. A case account may record the withdrawal, but should not elevate it into High Court approval of the underlying reasoning or presume a particular reason for Revenue’s reconsideration.
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: 270b3435f7df7e7f07e97952e0deff2d34ab8f41f7045ac54069a4bce2cce64c
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.