Messrs Galaxy Developers v. The Deputy Commissioner Of Income Tax

501-ITXA-542-25.DOC JYOTI RAJESH MANE

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION JYOTI RAJESH MANE Date: 2026.04.29 17:23:19 +0530 INCOME TAX APPEAL NO. 542 OF 2025 Messrs Galaxy Developers ... Appellant

Versus

The Deputy Commissioner of Income Tax Ward 9(3), Pune

...Respondents

_______ Ms. Mrinali Dave i/b. Keystone Partners, for Appellant. _______

CORAM:

G. S. KULKARNI & AARTI SATHE, JJ.

DATE:

29 APRIL 2026 P.C.

1.

Not on board. Taken on board.

2.

None appears for the Respondent despite service of notice. 3.

The present Appeal, filed under Section 260A of the Income-tax Act, 1961, is taken up on an application made on behalf of the Appellant seeking disposal of the Appeal on the ground that the Appellant has opted for settlement under the Direct Tax Vivad se Vishwas Scheme, 2024. 4.

It is stated that the Appellant has filed a declaration in Form No. I under the said Scheme read with the Direct Tax Vivad se Vishwas Rules, 2024, in respect of the pending tax dispute. As per Section 91(3) of the Finance (No. 2) Act, 2024, the declarant is required to withdraw the appeal and furnish proof of such withdrawal in Form No. III.

5.

It is further stated that the Appellant has been issued Form No. II under Mane

501-ITXA-542-25.DOC Section 92(1) of the Finance (No. 2) Act, 2024, which evidences that the Appellant has taken recourse to the Scheme.

6.

In view of the above, the Appellant seeks leave to withdraw the present appeal. The appeal is allowed to be withdrawn. Disposed of as withdrawn. 7.

Court fees, if any, be refunded in accordance with the Rules. 8.

No costs.

(AARTI SATHE, J.) (G. S. KULKARNI, J.) Mane