Pr Commissioner Of Income Tax 6 Mumbai v. Gati Kinetsu Express Pvt Ltd A Y 2017 18

492-ITXA-1169-2024.DOCX Amol

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1169 OF 2024 Pr Commissioner Income Tax 6 Mumbai ...Appellant

Versus

Gati Kinetsu Express Pvt LTd

...Respondent

______________________________________________________ Ms Shehnaz Bharucha for the Appellant.

_____________________________________________________

CORAM

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

DATED:

09 October 2025 PC:- 1.

Ms Bharucha appears for the Appellant. She reports no instructions and submits that this Appeal might fall within the exceptions.

2.

Since she was unable to presently explain how the case falls within the exceptions, we dispose of the Appeal on the grounds of low tax effect by keeping the question of law open. by AMOL PREMNATH JADHAV Date:

2025.10.15 21:29:26 +0530 3.

However, if at a later stage, it is found that the tax effect AMOL PREMNATH JADHAV 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)