Principal Commissioner Of Income Tax, Mumbai-1 v. S V Agri Trade Llp

419-ITXA-335-2024.DOCX Amol

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 335 OF 2024 Principal Commissioner of Income Tax Mumbai - 1 ...Appellant

Versus

S V Agri Trade LLP

...Respondent

______________________________________________________ None for the Appellant.

______________________________________________________

CORAM

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

DATED:

07 November 2025 PC:- 1.

None for the Appellant.

2.

Tax effect in this Appeal is less than Rs. 2 Crores. No Digitally signed by AMOL PREMNATH JADHAV Date:

2025.11.10 14:49:41 +0530 AMOL PREMNATH JADHAV exception is pointed out to us.

3.

Accordingly, we dispose of this Appeal on the ground of low tax effect by keeping open the question of law. 4.

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

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