Pr Commissioner Of Income Tax 19 Mumbai v. Rakesh Shantilal Shah

8-ITXA-392-24.DOCX Sayali

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION SAYALI DEEPAK UPASANI INCOME TAX APPEAL NO. 392 OF 2024 SAYALI DEEPAK UPASANI Date: 2025.12.11 09:54:09 +0530 Pr. Commissioner of Income Tax 19 Mumbai ...Appellant

Versus

Rakesh Shantilal Shah

...Respondent

______________________________________________________ Mr Akhileshwar Sharma, through VC, for Appellant Mr Jas Sanghavi i/b PDS Legal, for Respondent. ______________________________________________________

CORAM:

M.S. Sonak & Advait M. Sethna, JJ.

DATED:

10 DECEMBER 2025 PC:- 1.

The tax effect in this Appeal is less than Rs.2 Crores. However, Mr. Sharma reports no instructions.

2.

Accordingly, we dispose of this Appeal on the ground of low tax effect by keeping the questions of law raised therein open.

3.

If at a later stage, the Appellant finds that the tax effect is greater than Rs.2 Crores or that the Appeal falls within any of the exceptions, we grant the Appellant liberty to seek revival by filing an Application within some reasonable period i.e. on or before 31 March 2026.

8-ITXA-392-24.DOCX 4.

The Appeal is disposed of in the above terms. 5.

No costs.

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