Pr Commissioner Of Income Tax 2 v. Tata Power Co Ltd

436-ITXA-293-2025.DOCX by PALLAVI MAHENDRA WARGAONKAR Date:

2025.10.10 11:33:26 +0530 PALLAVI MAHENDRA WARGAONKAR Pallavi

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (IT) NO. 293 OF 2025 Pr Commissioner of Income Tax 2 ...Appellant

Versus

Tata Power Co. Ltd.

...Respondent

______________________________________________________ Mr. Shrihari Iyer for Respondent.

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

DATED : 8 October 2025 P.C.:- 1.

None appears for the Appellant. Mr. Shrihari Iyer, learned counsel appears for the Respondent.

2.

The Tax effect in this case is less than Rs.2 Crores. Accordingly, we dispose of this appeal on the ground of low tax effect, leaving open all the questions of law raised in the Appeal. 3.

If, at the later stage, it is found that the tax effect is greater than Rs.2 Crores or that the matter falls within any of the exceptions to the CBDT Circular, liberty is granted to apply for revival within a reasonable time, i.e., on or before 31 January 2026. (Advait M. Sethna, J) (M. S. Sonak, J.)