Pr Commissioner Of Income Tax Central 2 v. Attractive Exports Pvt Ltd

56-ITXA-92-2024.DOCX Chaitanya

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

Digitally signed by CHAITANYA ASHOK JADHAV Date:

2025.10.17 10:35:08 +0530 ORDINARY ORIGINAL CIVIL JURISDICTION CHAITANYA ASHOK JADHAV INCOME TAX APPEAL NO. 92 OF 2024 Pr Commissioner of Income Tax Central 2 ... Appellant

Versus

Attractive Exports Pvt Ltd ... Respondent ______________________________________________________ Mr.

Vikas Khanchandani h/f Mr. Vipul Bajpayee, for Appellant.

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

DATED : 15 October 2025 PC:- 1.

Heard Mr. Khanchandani, holding for Mr. Vipul Bajpayee, for the Appellant.

2.

Para 12 of the Appeal Memo admits that the tax effect in this case is less than Rs. 2 Crores. There is no statement that this Appeal falls within any of the exceptions carved out by the CBDT Circulars.

3.

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

However, if it is noticed that the tax effect is greater than Rs.2 Crores or that the matter falls within any of the exceptions, we grant him liberty to apply for

56-ITXA-92-2024.DOCX revival/restoration. This is provided an Application for revival/restoration is made within a reasonable period i.e. on or before 31 January 2026.

5.

This Appeal is disposed of on the ground of low tax effect, by keeping the questions of law, if any, open. (Advait M. Sethna, J) (M.S. Sonak, J)