Pr Commissioner Of Income Tax Central 1 Mumbai v. Atul Projects India Private Limited - Ay 2016-17 ITA 1877/Mum/2023

438-ITXA-876-2025 WITH 439-ITXA-878-2025.DOCX Amol

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 876 OF 2025 Pr Commissioner of Income Tax Central 1 Mumbai ...Appellant

Versus

Atul Projects India Pvt Ltd AY 2016-17 ITA 1877/ MUM/2023

...Respondent

WITH INCOME TAX APPEAL NO. 878 OF 2025 Pr Commissioner of Income Tax Central 1 Mumbai ...Appellant

Versus

Atul Projects India Pvt Ltd AY 2019-20 ITA 1880/ MUM/2023

...Respondent

______________________________________________________ Digitally signed by AMOL PREMNATH JADHAV Date:

2025.11.10 14:49:41 +0530 AMOL PREMNATH JADHAV Mr Akhileshwar Sharma, (through VC), for the Appellants in both matters.

______________________________________________________

CORAM

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

DATED:

07 November 2025 PC:- 1.

The tax effect in this Appeal is less than Rs. 2 Crores. However, Mr Sharma reports no instructions.

2.

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

438-ITXA-876-2025 WITH 439-ITXA-878-2025.DOCX 3.

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)