Pr Commissioner Of Income Tax 1 v. Adhoi Vyapar Pvt Ltd

412-ITXA-907-2025.DOCX by PALLAVI MAHENDRA WARGAONKAR Date:

2025.11.11 17:43:46 +0530 PALLAVI MAHENDRA WARGAONKAR Pallavi

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION Pr Commissioner Of Income Tax 1 ...Appellant

Versus

Adhoi Vyapar Pvt Ltd

...Respondent

______________________________________________________ Ms. Dhanalakshmi Iyer, for Appellant.

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

DATED : 10 November 2025 P.C.:- 1.

Ms. Iyer, learned counsel appears for the Appellant. 2.

The tax effect in this Appeal is less than Rs.2 Crores. At least, the Appeal Memo refers to no exceptions. Ms. Iyer reports no instructions.

3.

Accordingly, we dispose of this Appeal on the ground of low tax effect by leaving the questions of law open. 4.

However, 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/restoration within a reasonable time, i.e., on or before 31 January 2026.

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