Pr Commissioner Of Income Tax 6 v. Maharashtra State Electricity Transmission Co Ltd

406-ITXA-1017-2024 (OS).DOCX Pallavi

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL(IT) NO. 1017 OF 2024 Pr Commissioner Of Income Tax 6 ...Appellant

Versus

Maharashtra State Electricity Transmission Co. Ltd

...Respondent

______________________________________________________ Mr. Suresh Kumar, for Appellant.

Mr. Atul K. Jasani, for Respondent.

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

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

Mr. Suresh Kumar, learned counsel for the Appellant seeks leave to withdraw this Appeal on the ground of low tax effect. However, he craves for liberty to apply for revival in case the tax effect is eventually bound to be more than Rs.2 Crores or that the matter is found to be covered by any of the exceptions.

2.

Accordingly, we grant leave and dispose of this Appeal as withdrawn by leaving the questions of law raised therein open.

3.

The liberty for revival as prayed for Mr. Suresh Kumar is also granted provided the same is exercised within a

406-ITXA-1017-2024 (OS).DOCX reasonable period i.e. on or before 31 January 2026. 4.

The Appellant shall be entitled to refund of Court fees in accordance with the Rules.

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