High Court of Himachal Pradesh · Procedural and interlocutory orders
Income Tax Officer, Parwanoo v. Dev Bhumi Industries and others
Criminal Appeal 156/2014 ·
Revenue’s criminal appeal dismissed as withdrawn on instructions dated 22 June 2026.
1. FACTS OF THE CASE
The Income Tax Officer, Parwanoo sought withdrawal of Criminal Appeal 156/2014 against Dev Bhumi Industries and others, acting on instructions received through a communication dated 22 June 2026.
2. DISCUSSION BY THE COURT
The communication was taken on record. Its contents and the underlying offence, trial decision and reasons for withdrawal are not set out in this one-page order.
3. JUDICIAL DECISION
The appeal was dismissed as withdrawn on 4 August 2026, along with pending miscellaneous applications, if any.
4. OUTCOME
Procedural withdrawal of Revenue’s appeal; no fresh finding on criminal liability or statutory interpretation.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings.
Do not invent the withdrawal policy
The order refers only to instructions in a dated communication. It does not identify a monetary-limit circular, compounding decision, settlement or concession on the merits.
Source: PDF p. 1
A withdrawn appeal is not a reasoned acquittal ruling
The High Court did not examine evidence or the ingredients of an offence here. Any account of the trial result requires the trial record, which this PDF does not reproduce.
Source: PDF p. 1
Keep the authority and date traceable
The 22 June communication explains the recorded authority to withdraw; 4 August 2026 is the judicial disposal date. Neither should be substituted for the other in the case chronology.
Source: PDF p. 1
Source and verification
Complete source PDF reviewed: 1 physical pages.
Original PDF: 1 pages · SHA-256: 75ad26d5026851ee6fae23c548bfb6a151b30e4789b0fa31a6b8bc827020613d
Complete source text and every original page visually reviewed; identity and SHA-256 checked. AI-assisted source analysis.
Only expressly identified provisions are indexed. No unprinted tax provision or assessment year is inferred.
Subsequent judicial treatment has not been independently verified.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.