Commissioner Of Income Tax C2 v. Jayesh Shantilal Vira

435-ITXA-394-2024.DOCX Amol

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 394 OF 2024 Commissioner of Income Tax C2 ...Appellant

Versus

Jayesh Shantilal Vira

...Respondent

______________________________________________________ Mr Akhileshwar Sharma, (through VC), for the Appellant. Mr Sham V Walve, a/w Mr Bhavik Chheda, i/b, Monika Dokhale Walve, for the Respondent.

______________________________________________________

CORAM

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

DATED:

07 November 2025 PC:- 1.

The tax effect in this Appeal is less than Rs. 2 Crores. Digitally signed by AMOL PREMNATH JADHAV Date:

2025.11.10 14:49:42 +0530 AMOL PREMNATH JADHAV However, Mr Sharma reports no instructions.

2.

Accordingly, we dispose of this Appeal on the ground of low tax effect by keeping question of law open. 3.

However, if at a later stage, it is found that the tax effect is greater than Rs. 2 Crores or that the Appeal falls within any of the exceptions, the Appellant will have the liberty to apply for revival/restoration. This is provided that an application for restoration/revival is filed within reasonable time i.e., on or before 31 January 2026.

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