Pr Commissioner Of Income Tax 1 Thane v. Pramod Ratan Patil Ay 11-12 ITA 7329-M-16

by PALLAVI MAHENDRA WARGAONKAR Date:

2025.11.11 18:10:14 +0530 434-ITXA-829-2025 (OS).DOCX PALLAVI MAHENDRA WARGAONKAR Pallavi

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL(IT) NO. 829 OF 2025 Pr Commissioner Of Income Tax 1 Thane ...Appellant

Versus

Pramod Ratan Patil Ay 11-12 Ita 7329 Mumbai-16

...Respondent

______________________________________________________ Mr. Akhileshwar Sharma (Thr. VC), a/w Ms. Shradha Worlikar for Appellant.

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

DATED : 6 November 2025 P.C.:- 1.

The tax effect in this case is Rs.75 Lakhs. However, Mr. Sharma has no instructions for withdrawal. 2.

Since the tax effect is less than Rs.2 Crores, we dispose of this Appeal by keeping the questions of law open. 3.

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.)