Pr Commissioner Of Income Tax 17 v. Ekta Supreme Corporation

423-ITXA-942-24+.DOCX Sayali

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION SAYALI DEEPAK UPASANI INCOME TAX APPEAL NO. 942 OF 2024 SAYALI DEEPAK UPASANI Date: 2025.10.17 19:00:50 +0530 Pr. Commissioner of Income Tax 6 ...Appellant

Versus

Mahanagar Gas Ltd

...Respondent

WITH INCOME TAX APPEAL NO. 964 OF 2024 ______________________________________________________ Mr Suresh Kumar, for Appellants.

Ms. Usha Dalal with Ms. Adnya C. Bhandari in ITXA-942/2024. ______________________________________________________

CORAM:

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

DATED:

17 OCTOBER 2025 PC:- 1.

Mr Suresh Kumar, the learned Counsel for the Appellants, on instructions seeks leave to withdraw these Appeals on the ground of low tax effect.

2.

Accordingly, leave is granted and both these Appeals are disposed of as withdrawn on the ground of low tax effect by leaving the questions of law, if any, open. Interim Applications, if any, are disposed of. The Appellants shall be entitled to refund of Court fees according to rules.

423-ITXA-942-24+.DOCX 3.

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

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