Bombay High Court
Pr Commissioner Of Income Tax Central 3 vs Itd Cementation India Ltd on 9 October, 2025
Author: M.S. Sonak
Bench: M.S. Sonak
405-ITXA-128-2024.DOCX
Amol
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 128 OF 2024
Pr Commissioner of Income Tax 17 ...Appellant
Versus
Anil Bajaria ...Respondent
WITH
INCOME TAX APPEAL NO. 525 OF 2024
WITH
INCOME TAX APPEAL NO. 1037 OF 2024
WITH
INCOME TAX APPEAL NO. 1047 OF 2024
WITH
INCOME TAX APPEAL NO. 1049 OF 2024
WITH
INCOME TAX APPEAL NO. 1052 OF 2024
WITH
INCOME TAX APPEAL NO. 1163 OF 2024
WITH
INCOME TAX APPEAL NO. 131 OF 2025
WITH
Digitally signed
by AMOL
INCOME TAX APPEAL NO. 138 OF 2025
AMOL PREMNATH
PREMNATH JADHAV
JADHAV Date:
2025.10.14
WITH
21:51:05 +0530
INCOME TAX APPEAL NO. 146 OF 2025
WITH
INCOME TAX APPEAL NO. 239 OF 2025
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405-ITXA-128-2024.DOCX
INCOME TAX APPEAL NO. 775 OF 2025
_____________________________________________________
Mr. Suresh Kumar, for the Appellants.
Mr. Atul K. Jasani, for the Respondent In
ITXA/525/2024, ITXA/1046/2024 &
ITXA/1052/2024.
Mr. Govind Javeri, for the Respondent In
ITXA/1163/2024.
Mr. Dinkle Hariya a/w. Ms. Shruti Kalyananikar, for
the Respondent In ITXA/138/2025.
Mr. Satish Mody a/w. Ms. Aasifa khan, for the Respondent
ITXA/239/2025.
Ms. Morvi Chaturvedi i/b. Mr. Nishith Desai Associates, for the
Respondent. No. 1 ITXA/146/2025.
______________________________________________________
CORAM M.S. Sonak &
Advait M. Sethna, JJ.
DATED: 09 October 2025 PC:-
1. Mr Suresh Kumar appearing for the Appellants in all these Appeals.
2. In all these Appeals, the tax effect is below Rs. 2 Crores. However, Mr Suresh Kumar submits that these matters fall within the exceptions carved out in the CBDT Circulars.
3. At this stage, without accepting the above contention, we place all these Appeals on 12 November 2025 for directions/orders.
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