Pr Commissioner Of Income Tax Central 3 v. Speco Infrastructure

by LAXMIKANT GOPAL CHANDAN Date:

2025.11.10 20:11:43 +0530

(401) ITXA-264.24.DOCX LAXMIKANT GOPAL CHANDAN lgc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 264 OF 2024 Pr. Commissioner of Income Tax Central 3 : Appellant.

Versus

Speco Infrastructure : Respondent ______________________________________________________ None for the Appellant.

Mr. Bhagirathi Sahu (Through V.C.) for the Respondent. ______________________________________________________

CORAM

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

DATED:

07 November 2025 PC:- 1.

None for the Appellant.

2.

The tax effect in this Appeal is less than Rs.2 Crores. 3.

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

However, if at a later stage, it is found that the tax effect is greater than Rs.2 Crores or that the Appeals fall within any of the exceptions, the Appellant will have the liberty to apply for revival/restoration by filing an application within reasonable time i.e. on or before 13 February 2026. (Advait M Sethna, J) (M.S. Sonak, J)