Pr Commissioner Of Income Tax Central 1 Pune v. Maruti Nivruti Navale

by MULEY SHUBHAM PRAVINRAO Date:

2025.09.18 19:37:29 +0530 MULEY SHUBHAM PRAVINRAO 34-ITXA-33-2024.DOCX Shubham

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (IT) NO. 33 OF 2024 Pr Commissioner of Income Tax Central 1 Pune ...Appellant Vs.

Maruti Nivruti Navale

...Respondent

______________________________________________________ Mr. Ashok Kotangale a/w Vishnu Chaudhari, Nikitesh Kotangale, Neha Pende and Smita Thakur for the Appellant. Mr. Sanket S. Bora a/w Vidhi Punmiya and Amiya R. Das i/by SPCM Legal for the Respondent.

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

DATED : 17 September 2025 P.C.:- 1.

Mr. Kotangale, learned counsel for the Appellant fairly points out that the tax effect in this case is less than Rs.2 crores. 2.

Therefore, going by the CBDT circulars, we dispose of this Appeal on the grounds of low tax effect by keeping open the questions of law.

3.

The Appellant will be entitled to refund of Court fees in accordance with the Rules.

4.

In case, at a later date, it is found out that the tax effect was greater than Rs.2 crores or the matter falls within any of the

34-ITXA-33-2024.DOCX exceptions, liberty is granted for restoration provided such restoration application is made within the reasonable period i.e. on or before 31 January 2026.

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