Pr Commissioner Of Income Tax 3 Pune v. Savita Mukesh Kumar Mehta

405-406-ITXA-551-552-2025.DOCX by PALLAVI MAHENDRA WARGAONKAR Date:

2025.11.11 17:43:45 +0530 PALLAVI MAHENDRA WARGAONKAR Pallavi

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL(IT) NO. 551 OF 2025 Pr Commissioner Of Income Tax 3 Pune ...Appellant

Versus

Lear Automotive India Pvt Ltd

...Respondent

WITH INCOME TAX APPEAL(IT) NO. 552 OF 2025 Pr Commissioner Of Income Tax 3 Pune ...Appellant

Versus

Savita Mukesh Kumar Mehta

...Respondent

______________________________________________________ Mr. Vikas Khanchandani, for Appellant.

Mr. Atul K. Jasani, for Respondent.

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

DATED : 10 November 2025 P.C.:- 1.

Heard learned counsel for the parties.

2.

The tax effect is less than Rs.2 Crores. However, Mr. Khanchandani reports no instructions.

3.

Accordingly, we dispose of these Appeals on the ground of low tax effect by keeping the questions of law open.

405-406-ITXA-551-552-2025.DOCX 4.

If, at the later stage, it is found that the tax effect is greater than Rs. 2 Crores or that the matter falls within any of the exceptions to the CBDT Circular, liberty is granted to apply for revival/restoration within a reasonable time, i.e., on or before 31 January 2026.

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