Bombay High Court
The Director Of Income Tax ... vs Star Cruise India Travel Services Pvt. ... on 11 December, 2025
Author: S. M. Modak
Bench: S. M. Modak
2025:BHC-OS:24482-DB 25-ITXA-529-2012.DOC
Shephali
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 529 OF 2012
The Director Of Income Tax (International ...Appellant
Taxation) -I Mumbai
Versus
Star Cruise India Travel Services Pvt. Ltd. ...Respondent
Mr Suresh Kumar, for the Appellant-Revenue.
SHEPHALI
SANJAY Mr Akhilesh Deshmukh for the Respondent.
MORMARE
Digitally signed by
SHEPHALI
SANJAY
MORMARE CORAM: SUMAN SHYAM &
Date: 2025.12.12
11:16:18 +0530 S. M. MODAK, JJ.
DATED: 11TH DECEMBER 2025
PC:-
1. Mr Suresh Kumar, learned counsel appearing for the Appellant, submits that the tax effect involved in the present Appeal is below Rs. 2 crores. Therefore, in view of the Circular No. 09/2024, dated 17th September, 2024, issued by Government of India, Ministry of Finance Department of Revenue Central Board of Direct Taxes, he seeks leave of this Court to withdraw the Appeal.
2. Taking note of the above submission of Mr Suresh Kumar, the Appeal stands disposed of as withdrawn.
3. The formulated substantial question(s) of law is/are, however, kept open to be decided in an appropriate proceeding.
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4. Refund of the Court fees, if applicable, be issued, in accordance with Rules, if an application is made by the Appellant on that behalf.
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