Bombay High Court
Pr Commissioner Of Income Tax Central 2 vs Alankit Exports Pvt Ltd on 9 October, 2025
Author: M.S. Sonak
Bench: M.S. Sonak
2025:BHC-OS:18959-DB 402-ITXA-111-2024.DOCX
Amol
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 111 OF 2024
Pr Commissioner of Income Tax Central -2 ...Appellant
Versus
Mugat Maneklal Shah ...Respondent
WITH
INCOME TAX APPEAL NO. 613 OF 2024
WITH
INCOME TAX APPEAL NO. 538 OF 2024
WITH
INCOME TAX APPEAL NO. 558 OF 2024
WITH
INCOME TAX APPEAL NO. 370 OF 2025
WITH
INCOME TAX APPEAL NO. 359 OF 2025
WITH
INCOME TAX APPEAL NO. 170 OF 2024
Digitally
signed by
AMOL
AMOL
PREMNATH
WITH
PREMNATH JADHAV
JADHAV Date:
2025.10.14
22:40:54
INCOME TAX APPEAL NO. 476 OF 2024
+0530
WITH
INCOME TAX APPEAL NO. 480 OF 2024
WITH
INCOME TAX APPEAL NO. 597 OF 2024
WITH
INCOME TAX APPEAL NO. 643 OF 2024
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402-ITXA-111-2024.DOCX
WITH
INCOME TAX APPEAL NO. 727 OF 2025
WITH
INCOME TAX APPEAL NO. 789 OF 2025
WITH
INCOME TAX APPEAL NO. 796 OF 2025
______________________________________________________
None for the Appellant.
Ms. Ruchi Rathod a/w. Ms. Aishwary Jain i/b.
Manohar Samal, for the Respondent ITXA/613/2024.
Mr. Dhaval Shah, for the Respondent in
ITXA/111/2024.
Mr. Rajesh Poojari, i/b. Mint & Confreres, for the
RespondentBitstream Charter In ITXA/558/2024.
Mr. Akshay A Pawar i/b. Ajay R. Singh, for the
Respondent In ITXA/359/2025.
Mr. Atul K. Jasani, for the Respondent In ITXA/370/2025.
Mr Dharan Gandhi, for the Respondent In ITXA/538/2024 &
476/2024.
______________________________________________________
CORAM M.S. Sonak &
Advait M. Sethna, JJ.
DATED: 09 October 2025 PC:- 1. None for the Appellants.
2. The tax effect in all these Appeals is less than Rs. 2 Crores. Therefore, given the Central Board of Direct Taxes Circulars on the subject, on the ground of low tax effect, we dispose of these Appeals by leaving the question of law open. Interim Applications, if any, are disposed of.
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3. However, if at a later stage, it is found that the tax effect is greater than Rs. 2 Crores or that the Appeals fall within any of the exceptions, the Appellants 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.
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