Bombay High CourtIA/1384/2024disposed off

Prinicipal Commissioner Of Income Tax 6 Mumbai v. Cu Inspections And Certifications India Pvt.Ltd Ay 2014-15

2025-03-26Hon'Ble Shri Justice Jitendra Shantilal Jain , Hon'Ble Shri Justice M.S. Sonak24 pages

SAYYED SAEED ALI AHMED ALI by SAYYED SAEED ALI AHMED ALI Date:

2025.03.27 11:26:08 +0530 Revati

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION

(401) INCOME TAX APPEAL NO.226 OF 2008 The Commissioner of Income Tax Central -III, Mumbai ...Appellant Bakir R. Jhaveri

...Respondent

(402) INCOME TAX APPEAL NO.3153 OF 2009 The Commissioner of Income Tax-12, Mumbai Satyam Enterprises

(403) INCOME TAX APPEAL NO.434 OF 2011 The Commissioner Of Income Tax -12, Mumbai Kiranp. Tolia

(404) INCOME TAX APPEAL NO.1661 OF 2012 The Commissioner of Income Tax - 12, Mumbai M/s. Steel Fab Engineering Corporation (India)...Respondent

(405) INCOME TAX APPEAL NO.1242 OF 2014 The Commissioner of Income Tax-12, Mumbai

Rikeen P. Dalal

(406) INCOME TAX APPEAL NO.42 OF 2017 The Pr. Commissioner of Income Tax-6 M/s. Crompton Greaves Ltd.

(407) INCOME TAX APPEAL NO.736 OF 2017 Pr. Commissioner of Income Tax-20 M/s. Maitri Associates

(408) INCOME TAX APPEAL NO.1241 OF 2017 The Principal Commissioner of Income Tax-17 ...Appellant Rajeshwaree Shipping And Logistics

(409) INCOME TAX APPEAL NO.1578 OF 2017 The Principal Commissioner of Income Tax-25 ...Appellant Vaibhav Development Corporation

(410) INCOME TAX APPEAL NO.3229 OF 2018 (formerly known as Reliance Infocomm Ltd.) ...Respondent

(411) INCOME TAX APPEAL NO.3288 OF 2018

(formerly known as Reliance Infocomm Ltd.) ...Respondent

(412) INCOME TAX APPEAL NO.3289 OF 2018 Commissioner Of Income Tax (IT)-4 Reliance Telecom Ltd.

(413) INCOME TAX APPEAL NO.3311 OF 2018 Reliance Telecom Ltd.

(414) INCOME TAX APPEAL NO.3328 OF 2018 (formerly known as Reliance Infocomm Ltd.) ...Respondent

(415) INCOME TAX APPEAL NO.114 OF 2019 Pr. Commissioner of Income Tax- 15 Owens-corning Enterprise (India) Pvt. Ltd.

(416) INCOME TAX APPEAL NO.267 OF 2019 Pr Commissioner Of Income Tax-14 Blueberry Trading Company Pvt. Ltd.

(417) INCOME TAX APPEAL NO.403 OF 2019

Pr. Commissioner of Income Tax-6 Birla Sun Life Insurance Co. Ltd.

(now known as Aditya Birla Sunlife Co. Ltd.) ...Respondent

(418) INCOME TAX APPEAL NO.416 OF 2019 Pr. Commissioner of Income-tax-14 IIML Assets Advisors Ltd.

(formerly known as Saffron Asset Advisors Pvt.Ltd.) ...Respondent

(419) INCOME TAX APPEAL NO.429 OF 2019 Pr. Commissioner of Income-tax-15 Parker Markwel Industries P. Ltd.

(formerly known as Markwel Hose Industries Pvt. Ltd.) ...Respondent

(420) INCOME TAX APPEAL NO.442 OF 2019 (formerly known as Reliance Infocomm Ltd.)

(421) INCOME TAX APPEAL NO.443 OF 2019 (formerly known as Reliance Infocomm Limited)

(422) INCOME TAX APPEAL NO.444 OF 2019

(formerly known as Reliance Infocomm Ltd.)

(423) INCOME TAX APPEAL NO.450 OF 2019 (formerly known as Reliance Infocomm Ltd.)

(424) INCOME TAX APPEAL NO.455 OF 2019 (formerly known as Reliance Infocomm Limited)

(425) INCOME TAX APPEAL NO.458 OF 2019 (formerly known as Reliance Infocomm Limited)

(426) INCOME TAX APPEAL NO.464 OF 2019 (formerly known as Reliance Infocomm Limited)

(427) INCOME TAX APPEAL NO.465 OF 2019 (formerly known as Reliance Infocomm Limited)

(428) INCOME TAX APPEAL NO.470 OF 2019 (formerly known as Reliance Infocomm Limited)

(429) INCOME TAX APPEAL NO.473 OF 2019 (formerly known as Reliance Infocomm Limited)

(430) INCOME TAX APPEAL NO.475 OF 2019 (formerly known as Reliance Infocomm Limited)

(431) INCOME TAX APPEAL NO.477 OF 2019 (formerly known as Reliance Infocomm Limited)

(432) INCOME TAX APPEAL NO.483 OF 2019 (formerly known as Reliance Infocomm Limited)

(433) INCOME TAX APPEAL NO.583 OF 2019 Pr. Commissioner of Income Tax-19 Sandhya P. Vakil

(434) INCOME TAX APPEAL NO.738 OF 2019 (formerly known as Reliance Infocomm Ltd.)

(435) INCOME TAX APPEAL NO.851 OF 2019 (formerly known as Reliance Infocomm Limited)

(436) INCOME TAX APPEAL NO.852 OF 2019 (formerly known as Reliance Infocomm Limited)

(437) INCOME TAX APPEAL NO.855 OF 2019 (formerly known as Reliance Infocomm Ltd.)

(438) INCOME TAX APPEAL NO.863 OF 2019

(formerly known as Reliance Infocomm Limited)

(439) INCOME TAX APPEAL NO.887 OF 2019 (formerly known as Reliance Infocomm Limited)

(441) INCOME TAX APPEAL NO.1195 OF 2019 Pr. Commissioner of Income Tax, Central-2 J. N. Investment & Trading Co. Pvt. Ltd.

(442) INCOME TAX APPEAL NO.1389 OF 2019 (formerly known as Reliance Infocomm Ltd.)

(443) INCOME TAX APPEAL NO.1390 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(444) INCOME TAX APPEAL NO.1391 OF 2019 (formerly known as Reliance Infocomm Ltd.)

(445) INCOME TAX APPEAL NO.1396 OF 2019

(formerly known as Reliance Infocomm Limited) ...Respondent

(446) INCOME TAX APPEAL NO.1399 OF 2019

(447) INCOME TAX APPEAL NO.1401 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(448) INCOME TAX APPEAL NO.1408 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(449) INCOME TAX APPEAL NO.1410 OF 2019 (formerly known as Reliance Infocomm Ltd.)

(450) INCOME TAX APPEAL NO.1411 OF 2019

(formerly known as Reliance Infocomm Limited) ...Respondent

(451) INCOME TAX APPEAL NO.1417 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(452) INCOME TAX APPEAL NO.1419 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(453) INCOME TAX APPEAL NO.1422 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(454) INCOME TAX APPEAL NO.1424 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(455) INCOME TAX APPEAL NO. 1425 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(456) INCOME TAX APPEAL NO.1426 OF 2019 (formerly known as Reliance Infocomm Ltd.)

(457) INCOME TAX APPEAL NO.1429 OF 2019 (formerly known as Reliance Infocomm Ltd.)

(458) INCOME TAX APPEAL NO.1439 OF 2019 (formerly known as Reliance Infocomm Ltd.)

(459) INCOME TAX APPEAL NO.1441 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(460) INCOME TAX APPEAL NO.1445 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(461) INCOME TAX APPEAL NO.1455 OF 2019

(formerly known as Reliance Infocomm Ltd.)

(462) INCOME TAX APPEAL NO.1541 OF 2019 Pr. Commissioner of Income Tax-Central-1 Franco Indian Pharmaceutical P. Ltd.

(463) INCOME TAX APPEAL NO.1577 OF 2019 The Pr. Commissioner of Income Tax-6 Dharti Investments And Holding Pvt. Ltd.

(464) INCOME TAX APPEAL NO.1608 OF 2019 (formerly known as Reliance Infocomm Ltd.)

(465) INCOME TAX APPEAL NO.1625 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(466) INCOME TAX APPEAL NO.1631 OF 2019

(formerly known as Reliance Infocomm Ltd.)

(467) INCOME TAX APPEAL NO.1632 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(468) INCOME TAX APPEAL NO.1634 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(469) INCOME TAX APPEAL NO.1638 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(470) INCOME TAX APPEAL NO.1642 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(471) INCOME TAX APPEAL NO.1643 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(472) INCOME TAX APPEAL NO.1648 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(473) INCOME TAX APPEAL NO.1649 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(474) INCOME TAX APPEAL NO.1650 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(475) INCOME TAX APPEAL NO.1651 OF 2019 (formerly known as Reliance Infocomm Limited) ...Respondent

(476) INCOME TAX APPEAL NO.1682 OF 2019 Pr. Commissioner of Income Tax-Central-1 Franco Indian Pharmaceutical Pvt. Ltd.

(477) INCOME TAX APPEAL NO.1695 OF 2019

(formerly Known As Reliance Infocomm Limited) ...Respondent

(478) INCOME TAX APPEAL NO.1696 OF 2019 (formerly Known As Reliance Infocomm Limited) ...Respondent

(479) INCOME TAX APPEAL NO.1701 OF 2019

(480) INCOME TAX APPEAL NO.1702 OF 2019 (formerly Known As Reliance Infocomm Limited) ...Respondent

(481) INCOME TAX APPEAL NO.1706 OF 2019

(482) INCOME TAX APPEAL NO.1707 OF 2019 (formerly Known As Reliance Infocomm Limited) ...Respondent

(483) INCOME TAX APPEAL NO.1710 OF 2019 (formerly Known As Reliance Infocomm Limited) ...Respondent

(484) INCOME TAX APPEAL NO.1715 OF 2019 (formerly Known As Reliance Infocomm Limited) ...Respondent

(485) INCOME TAX APPEAL NO.1717 OF 2019 (formerly Known As Reliance Infocomm Ltd.)

(486) INCOME TAX APPEAL NO.1720 OF 2019 (formerly Known As Reliance Infocomm Limited) ...Respondent

(487) INCOME TAX APPEAL NO.1793 OF 2019 Pr. Commissioner of Income Tax-15, Mumbai ...Appellant Actavis Pharma Development Centre Private Limited

(488) INCOME TAX APPEAL NO.1968 OF 2019

Pr. Commissioner of Income Tax-6 K. P. Power Pvt. Ltd.

(489) INCOME TAX APPEAL NO.2153 OF 2019 The Pr. Commissioner of Income Tax-6 Essar Power Ltd.

(490) INCOME TAX APPEAL NO.2428 OF 2019 The Pr. Commissioner of Income Tax-6 Jindal Combines Pvt. Ltd.

(491) INCOME TAX APPEAL NO.2484 OF 2019 The Principal Commissioner of Income-tax (Central)-3, Mumbai Apar Industries Ltd.

(492) INCOME TAX APPEAL NO.2817 OF 2019 The Pr. Commissioner of Income Tax-6 Jindal Combines Pvt. Ltd.

(493) INCOME TAX APPEAL NO.2866 OF 2019 Pr. Commissioner of Income-tax-14 Aries Agro Ltd.

(494) INCOME TAX APPEAL NO.2966 OF 2019 Pr. Commissioner of Income Tax-15 Maharashtra Steel Rolling Mills Pvt. Ltd.

(495) INCOME TAX APPEAL NO.2990 OF 2019 Pr. Commissioner of Income Tax-14 Leighton India Contractors Ltd.

(496) INCOME TAX APPEAL NO.3218 OF 2019 Pr. Commissioner of Income Tax-Central-1 Pria Cetp (India) Ltd.

(497) INCOME TAX APPEAL NO.3221 OF 2019 Pr. Commissioner of Income Tax-Central-1 Harbhajan Singh

(498) INCOME TAX APPEAL NO.3299 OF 2019 The Pr. Commissioner of Income Tax-6 Credit Suisse Finance (India) Pvt. Ltd.

(499) INCOME TAX APPEAL NO.80 OF 2020 Pr. Commissioner of Income Tax-15, Mumbai ...Appellant Apl Logistics (India) Private Limited

(500) INCOME TAX APPEAL NO.220 OF 2020 Pr. Commissioner of Income Tax-14 Infrastructure Leasing & Financial Services Ltd. ...Respondent

(501) INCOME TAX APPEAL NO.396 OF 2020 The Pr. Commissioner of Income Tax-6 Delta Mechcons India Ltd.

(502) INCOME TAX APPEAL NO.425 OF 2020 Commissioner of Income Tax(IT)-4 Red Hat India Pvt Ltd.

(503) INCOME TAX APPEAL NO.642 OF 2020 The Pr. Commissioner of Income Tax (C)-2 Chamber Construction Pvt. Ltd.

(504) INCOME TAX APPEAL NO.677 OF 2020 The Principal Commissioner of Income Tax-6 ...Appellant Asahi Infrastructure Projects Ltd.

(505) INCOME TAX APPEAL NO.733 OF 2020 The Pr. Commissioner of Income Tax-6 K. P. Power Pvt. Ltd.

(506) INCOME TAX APPEAL NO.771 OF 2020 The Pr. Commissioner of Income Tax-6 Idea International P. Ltd.

(507) INCOME TAX APPEAL NO.1388 OF 2020 The Principal Commissioner of Income Tax-6 ...Appellant Krystal Integrated Services Pvt. Ltd.

(508) INCOME TAX APPEAL NO.1458 OF 2020 Pr. Commissioner of Income Tax-15, Mumbai ...Appellant Aranca (Mumbai) Pvt. Ltd.

(509) INCOME TAX APPEAL NO.17 OF 2021 The Pr. Commissioner of Income Tax-6 Essar Project Management Consultants Ltd.

(510) INCOME TAX APPEAL NO.907 OF 2022 Pr. Commissioner of Income Tax-17 H. K. Pujara Builders

(511) INCOME TAX APPEAL NO.1294 OF 2022 Pr. Commissioner of Income Tax-15, Mumbai ...Appellant Eliokem India Pvt. Ltd.

(currently known as Apcotex Industries Ltd.)

(512) INCOME TAX APPEAL NO.2169 OF 2022 Pr Commissioner of Income Tax-6 General Mills India Pvt. Ltd

(514) INCOME TAX APPEAL (L) NO.23744 OF 2022 INTERIM APPLICATION NO.1663 OF 2024 Pr Commissioner of Income Tax-6 ...Appellant/Applicant General Mills India Pvt. Ltd.

(515) INCOME TAX APPEAL (L) NO.37593 OF 2022 INTERIM APPLICATION NO.1656 OF 2024 Pr Commissioner of Income Tax-6 ...Appellant/Applicant Crescent Payments Pvt. Ltd.

(516) INCOME TAX APPEAL NO.150 OF 2023 Pr Commissioner of Income Tax-17 Mumbai IDBI Staff Co-Operative Credit Society Ltd.

(519) INCOME TAX APPEAL (L) NO.33535 OF 2023 INTERIM APPLICATION NO.1384 OF 2024 Principal Commissioner of Income Tax-6, Mumbai ...Appellant/Applicant CU Inspections & Certifications India Pvt. Ltd.

(520) INCOME TAX APPEAL NO.352 OF 2024 Pr Commissioner of Income Tax-6, Mumbai General Mills India Pvt. Ltd.

(521) INCOME TAX APPEAL (L) NO.5648 OF 2024 Principle Commissioner of Income Tax-17 Nafisa Asgar Mun

(522) INCOME TAX APPEAL (L) NO.15758 OF 2024 The Principal Commissioner of Income Tax-17, Mumbai Varsha Shrikant Pranjape

(523) INCOME TAX APPEAL (L) NO.18292 OF 2024 INTERIM APPLICATION NO.21416 OF 2024 Principal Commissioner of Income Tax-6, Mumbai ...Appellant/Applicant Ingram Micro India Ltd.

(524) INCOME TAX APPEAL (L) NO.18293 OF 2024 INTERIM APPLICATION (L) NO.21417 OF 2024 Principal Commissioner of Income Tax-6, Mumbai ...Appellant/Applicant Ingram Micro India Ltd.

(525) INCOME TAX APPEAL (L) NO.30621 OF 2024 Principal Commissioner of Income Tax-17 Mayur Kanjibhai Shah ______________________________________________________ Mr. Suresh Kumar, a/w Ms. Mohini Chougule ,Mr Akhileshwar Sharma, Mr. P.C. Chhotaray, Mr. Khanchandani Vikas Tekchand, Mr. A. K. Saxena, Ms. Swapna Gokhale, Ms. Sushma Nagaraj, Mr. Ravi Rattesar, Ms. Shilpa Goel, Mr. D.B. Harnesha for the Appellants.

Mr. Atul K. Jasani, Mr. Niranjan A. Mogre, Mr. Rahul Hakani, Mr. B.V. Jhaveri a/w Ms. Bhargavi P. Raval, Mr. P. Tripati a/w Mr. Ketan Dave, i/b. A.S. Dayal & Associates, Mr. Ashok N. Boghani i/b. Boghani & Co., Mr. Sameer G. Dalal, Mr. R.S. Padvekar a/w Mr. Tanzil Padvekar, Ms. Tejal Kharkar, Mr. Jas Sanghavi, i/b. PDS Legal, Mr. Abhishek Tilak i/b. DMD Advocate, Mr. Sanjiv M. Shah, Mr. Madhur Agrawal i/b. Mr. Atul K. Jasani, Mr. Nishant Thakkar a/w. Mr. Hiten Takkar, Mr. Ajay R. Singh ,a/w Mr. Akshay Pawar, Mr. Satyasrikant Vutha i/b. Khaitan Legal Associates for the Respondents.

______________________________________________________

CORAM

M. S. Sonak & Jitendra Jain, JJ.

DATED:

26 March 2025 PC:- 1.

The learned counsel for the Appellants/revenue seeks leave to withdraw these appeals on the ground that the tax effect in these Appeals is less than Rs.2 crores.

Accordingly, leave is granted and these appeals are disposed of as withdrawn. Interim Applications, if any, do not survive and are disposed of. However, the questions of law raised in these appeals are kept open since we have not adjudicated upon them.

At the request of learned counsel for the appellants we record that if at the later stage it is discovered that the tax effect is greater than Rs.2 Crores or matters fall within the exceptions, liberty is granted to them to seek revival by filing appropriate application. However, we expect such an application would be filed within reasonable period and preferably before 31 December 2025.

All these appeals, are disposed of as withdraw with above liberties. The appellants shall be entitled to refund of Court fees in accordance with law.

No orders for costs.

(Jitendra Jain, J) (M.S. Sonak, J)