Pr Commissioner Of Income Tax 2 v. Archway Investment Company Limited

415-ITXA-172-2025.DOCX Chaitanya

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION Digitally signed by CHAITANYA ASHOK JADHAV Date:

2025.10.03 11:23:35 +0530 CHAITANYA ASHOK JADHAV INCOME TAX APPEAL NO. 172 OF 2025 Pr. Commissioner of Income Tax-2 ... Appellant

Versus

Archway Investment Company Limited ... Respondent ______________________________________________________ Ms. Samiksha Kanani a/w Ms. Gayatri Naik, for AppellantRevenue. Mr. Atul Jasani, for the Respondent.

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

DATED : 01 October 2025 PC:- 1.

Ms. Gayatri Naik, the learned counsel for the Appellant, on instructions, seeks leave to withdraw this Appeal on the ground of low tax effect.

2.

Accordingly, leave is granted by keeping open the questions of law.

3.

The Appellant will be entitled to a refund of Court fees according to the rules.

4.

If at a later stage it is realised that the tax effect is more than Rs.2 crores or that the Appeal falls within any of the exceptions provided in the Circular, liberty is granted to seek

415-ITXA-172-2025.DOCX revival subject to such application for revival being filed within a reasonable time i.e. on or before 31 January 2026. (Advait M. Sethna, J) (M.S. Sonak, J)