Pr Commissioner Of Income Tax 1 v. M Sadashiv And Co

419-ITXA-115-2025 (OS).DOCX by PALLAVI MAHENDRA WARGAONKAR Date:

2025.11.07 17:11:03 +0530 PALLAVI MAHENDRA WARGAONKAR Pallavi

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL(IT) NO. 115 OF 2025 Pr Commissioner of Income Tax 1 ...Appellant

Versus

M Sadashiv And Co

...Respondent

______________________________________________________ Mr. A.K. Saxena, for Appellant.

______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ.

DATED : 6 November 2025 P.C.:- 1.

The Tax effect in this case is less than Rs.2 Crores. However, Mr. Saxena reports no instructions. Accordingly, we dispose of this appeal on the ground of low tax effect, leaving open all the questions of law raised in the Appeal. 2.

However, if the Appellant finds that the tax effect is greater than Rs.2 Crores or the Appeal fall within the excepted categories, the Appellant will have liberty to apply for restoration/revival. This is provided application for restoration/revival is made within reasonable time i.e. on or before 31 January 2026.

(Advait M. Sethna, J) (M.S. Sonak, J.)