Bombay High Court
Pr. Commissioner Of Income Tax, ... vs Wind World Wind Farms (Karnataka) Ltd. on 18 December, 2025
Author: R.I. Chagla
Bench: R.I. Chagla
2025:BHC-OS:25657-DB
919-itxa-3006-2018.doc
The Pr. Comm. Of IT, Central - 2 v. Wind World Wind Farms (Karnataka) Ltd.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.3006 OF 2018
The Principal Commissioner of Income Tax, ...Appellant
Central - 2
Versus
Wind World Wind Farms (Karnataka) Ltd. ...Respondent
----------
Mr. Suresh Kumar for the Appellant.
----------
CORAM : R.I. CHAGLA AND
FARHAN P. DUBASH, JJ.
DATE : 18TH DECEMBER, 2025
ORDER :
1. We have perused the disputed claim in the above Income Tax Appeal which is valued at Rs.1,04,49,153/- and thus below the tax effect of Rs. 2 Crores as per the CBDT Circular dated 17th September, 2024.
JITENDRA SHANKAR NIJASURE Digitally signed by JITENDRA SHANKAR NIJASURE Date: 2025.12.20 13:41:22 +0530
2. In view of the tax effect, as the present Income Tax Page 1 of 2
------------------------------------------------- Order dated December 20, 2025 ::: Uploaded on - 20/12/2025 ::: Downloaded on - 26/12/2025 21:38:08 ::: 919-itxa-3006-2018.doc The Pr. Comm. Of IT, Central - 2 v. Wind World Wind Farms (Karnataka) Ltd.
Appeal is below Rs. 2 Crores as per said CBDT Circular dated 17th September, 2024, we dispose of the Income Tax Appeal on that ground. There shall be no order as to costs.
3. In the event the tax effect as involved is not within the parameters of the Circular dated 17th September 2024, liberty to revive this appeal.
[FARHAN P. DUBASH, J.] [R.I. CHAGLA J.] 919-itxa-3006-2018.doc jsn.
Page 2 of 2------------------------------------------------- Order dated December 20, 2025 ::: Uploaded on - 20/12/2025 ::: Downloaded on - 26/12/2025 21:38:08 :::