Pr Commissioner Of Income Tax 1 Thane v. Mukesh Vinodkumar Singh

417-ITXA-333-2024.DOCX Amol

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 333 OF 2024 Pr Commissioner of Income Tax 1 Thane ...Appellant

Versus

Mukesh Vinodkumar Singh

...Respondent

______________________________________________________ None for the Appellant.

______________________________________________________

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. Digitally signed by AMOL PREMNATH JADHAV Date:

2025.11.10 14:49:40 +0530 Accordingly, we dispose of this Appeal on the ground of low AMOL PREMNATH JADHAV tax effect by keeping question of law open.

3.

However, if at a later stage, it is found that the tax effect is greater than Rs. 2 Crores or that the Appeal falls within any of the exceptions, the Appellant will have the liberty to apply for revival/restoration. This is provided that an application for restoration/revival is filed within reasonable time i.e., on or before 31 January 2026.

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