Pr Commissioner Of Income Tax Central 4 v. Virendra Bhvanji Gala

by LAXMIKANT GOPAL CHANDAN Date:

2025.10.03 11:21:30 +0530

(404) ITXA-412.24.DOCX LAXMIKANT GOPAL CHANDAN lgc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 412 OF 2024 Pr. Commissioner of Income Tax Central 4 : Appellant

Versus

Virendra Bhavanji Gala : Respondent ______________________________________________________ Mr Suresh Kumar, for the Appellant.

______________________________________________________

CORAM

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

DATED:

01 October 2025 PC:- 1.

The tax effect in this Appeal is less than Rs.Two Crores. But Mr. Suresh Kumar, the learned counsel for the Appellant, points out that this Appeal concerns an order made under Section 263 of the Income Tax Act.

2.

Though, this is an order made under Section 263 of the Income Tax Act, the quantum is computable and has already been computed. This quantum is less than Rs. Two Crores. Accordingly, on the ground of law tax effect, we dispose of this Appeal.

3.

No costs.

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