High Court of Himachal Pradesh · Procedural orders
Lekh Ram Verma and Vandna Verma v. Commissioner of Income Tax
CWP 307 and 326/2023 ·
Both writ petitions dismissed in default after repeated non-appearance.
1. FACTS OF THE CASE
Lekh Ram Verma’s CWP 307/2023 and Vandna Verma’s CWP 326/2023 were heard together. No one appeared for the petitioners on 11 July 2024, when the matters were adjourned, or on 14 October 2024. Counsel appeared for the respondents. The source does not describe the underlying tax disputes.
2. DISCUSSION BY THE COURT
The Court relied on the repeated absence of representation for the petitioners. It did not analyse their tax claims or decide any substantive statutory issue.
3. JUDICIAL DECISION
Both petitions were dismissed in default for want of prosecution. Pending miscellaneous applications were also dismissed.
4. OUTCOME
Both writ proceedings ended by default. This is not a finding that the Department’s underlying tax position was correct.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings.
The reason for dismissal is attendance, not tax liability
The order identifies two missed appearances and gives no account of the substantive controversy. It can establish the procedural closure of both petitions, but cannot be cited as approval of an assessment, sanction or recovery action whose terms are not reproduced.
Each petitioner’s docket remains identifiable
The common order names Lekh Ram in CWP 307/2023 and Vandna in CWP 326/2023. A common source should preserve both mappings rather than merge them into a single taxpayer. The supplied duplicate copy reproduces this complete two-docket order, not an additional decision.
Source: PDF p.1
No restoration or fresh-filing liberty was granted here
The operative directions contain no express revival permission, deadline or stay. Any later restoration or protection must be supported by a separate application and order; it cannot be inferred from this dismissal. The note therefore records a default disposal without predicting the availability or outcome of a later remedy.
Source: PDF p.2
Source and verification
Complete source PDF reviewed: 2 physical pages.
Original PDF: 2 pages · SHA-256: df7dab95e13d0d103caae3a1631d8868799ed5acda20d531d8217a4be44cd4da
All 2 original pages read and visually inspected; all five panels audited.
No numbered Income-tax Act provision, assessment year or tax amount is stated in this order.
Subsequent treatment has not been independently verified.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Expert Comments are editorial analysis, not the Court’s holding. No current-law clearance is claimed.
Additional supplied originals
These copies contain the same complete common order; all docket identities are retained.