Bombay High Court
Pr. Commissioner Of Income Tax - 3, Pune vs Sulzer India Pvt Ltd on 12 September, 2025
Author: G. S. Kulkarni
Bench: G. S. Kulkarni
2025:BHC-OS:15132-DB 9.ITXA.24.2022.DOC
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.24 OF 2022
Principal Commissioner of Income Tax-3, Pune Petitioner
Versus
Sulzer India Private Limited Respondents
_______
Mr.Vikas T.Khanchandani for appellant.
Mr.Fenil Bhatt i/by Mr.Atul K.Jasani for Respondent
_______
CORAM: G. S. KULKARNI &
AARTI SATHE, JJ.
DATE: 12th September 2025
P.C.
1. We find from paragraph 13 of the memo of appeal that tax effect is Rs.1,08,06,501. Considering the Circular of CBDT dated 11 th July 2018, the appeal cannot proceed.
2. It is accordingly disposed of considering the tax effect involved. Refund of court fee as per rules.
3. The question of law is expressly kept open.
(AARTI SATHE, J.) (G. S. KULKARNI, J.)
Digitally signed by
MANISH MANISH
SURESHRAO
SURESHRAO THATTE
THATTE Date: 2025.09.15
15:07:01 +0530
Manish Thatte
::: Uploaded on - 15/09/2025 ::: Downloaded on - 19/09/2025 22:48:15 :::