Pr Commissioner Of Income Tax 4 Pune v. Vishay Components India Pvt Ltd Ay-2013-14 ITA/16/Pun/2022

35-ITXA-136-2024.DOCX Chaitanya

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 136 OF 2024 Digitally signed by CHAITANYA ASHOK JADHAV Date:

2025.12.12 11:27:53 +0530 CHAITANYA ASHOK JADHAV Pr. Commissioner of Income Tax-4, Pune ... Appellant

Versus

Vishay Components India Pvt. Ltd.

... Respondent ______________________________________________________ Mr. Akhileshwar Sharma (through Video-Conferencing), for Appellant.

Mr. Nishant Thakkar h/f Mr. Rajesh Poojari i/b Mint and Confreres, for Respondent.

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

DATED : 10 December 2025 PC:- 1.

Heard learned counsel for the parties.

2.

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

3.

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

If in future the Appellant finds that the tax effect is above Rs. 2 crore, or that the Appeal falls within any of the exceptions, we grant the Appellant liberty to seek revival by filing an Application within a reasonable period i.e. on or before 31 March 2026.

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