Principal Commissioner Of Income Tax 19 Mumbai v. Alkesh Patel

416-ITXA-573-25.DOCX Sayali

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

SAYALI DEEPAK UPASANI ORDINARY ORIGINAL CIVIL JURISDICTION by SAYALI DEEPAK UPASANI Date: 2025.11.12 11:16:42 +0530 INCOME TAX APPEAL NO. 573 OF 2025 Principal Commissioner of Income Tax 19 Mumbai ...Appellant

Versus

Alkesh Patel

...Respondent

______________________________________________________ Mr Siddharth Chandrashekhar, for Appellant ______________________________________________________

CORAM:

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

DATED:

11 November 2025 PC:- 1.

Heard Mr. Chandrashekhar for the Appellant.

2.

The tax effect in this Appeal is less than Rs. 2 Crores. However, Mr. Chandrashekhar reports having no instructions. 3.

Accordingly, we dispose of this Appeal on the ground of low tax effect by leaving the question of law raised therein open.

4.

However, if at a 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 carved out in the CBDT Circulars, we grant

416-ITXA-573-25.DOCX the Appellant liberty to apply for restoration/revival. This is provided that such application for restoration/revival is made within a reasonable period, i.e., on or before 31 January 2026.

5.

The Appeal is disposed of.

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