Smt Alka Srivastava vs Income Tax Department on 13 November, 2024
16. The issue fell for consideration before the Single Bench of
the High Court of Judicature at Allahabad in Writ A No. 8095/2023
(Arun Kumar Srivastava Vs. State of UP) dated 16.05.2023 allowing
the Writ Petition on the same direction as relied upon by the applicant
in Writ A No. 17042 of 2021 Kamaluddin (Supra), which was subject
to challenge before the Division Bench of Allahabad High Court in
Special Appeal Defective No. 62 of 2024 and vide judgment and order
dated 05.04.2024, the Division Bench set aside the order dated
16.05.2023 after taking into consideration the judgment of Apex Court
in case of Uday Pratap Thakur & Anr. (supra). The relevant portion of
the said judgment is quoted as under: