Pr Commissioner Of Income Tax 1 Thane v. Moreshwar Krushna Baria Ay 13-14 ITA 2217/Mum/2022

903.ITXA.673.2024.DOC

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.673 OF 2024 Principal Commissioner of Income Tax-1 Thane Appellant versus Moreshwar Krushna Baria Respondent WITH INCOME TAX APPEAL (L) NO.3435 OF 2024 Principal Commissioner of Income Tax-1 Thane Appellant versus Moreshwar Krushna Baria Respondent _______ Mr.Akhileshwar Sharma for Appellant.

Mr.Atul K.Jasani for Respondent _______

CORAM:

G. S. KULKARNI & AARTI SATHE, JJ.

DATE:

26th February 2026 P.C.

1.

The learned counsel for the Appellant-Revenue Mr.Akhileshwar Sharma states that present appeals involve tax effect of Rs.1,00,92,673/- and Rs.1,00,92,673/- respectively, as set out in paragraph 13 of the memos of appeal. In this view of the matter, considering the tax effect and in terms of Circular No.9/2024, dated 17th September 2024 issued by CBDT, the proceedings are not needed to be taken forward.

2.

Both the appeals are accordingly allowed to be withdrawn. Disposed of. No costs. Refund of court fees as per rules. 3.

The questions of law are expressly kept open. MANISH SURESHRAO THATTE Date: 2026.02.27 11:53:10 +0530 MANISH SURESHRAO THATTE (AARTI SATHE, J.) (G. S. KULKARNI, J.) M.S.Thatte