Bombay High Court
The Director Of Income Tax ... vs Star Cruise India Travel Services Pvt. ... on 22 December, 2025
Author: S. M. Modak
Bench: S. M. Modak
2025:BHC-OS:26012-DB 12 ITXA 446.12.DOC
LSP
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.446 OF 2012
The Director of Income Tax (IT)-2(1)Mumbai ...Appellant
Versus
Star Cruise India Travel Services Pvt. Ltd. ...Respondent
Ms. Smita Thakur a/w. Suresh Kumar, Advocate for the Appellant.
Mr. Akhilesh P. Deshmukh, Advocate for the Respondents.
CORAM: SUMAN SHYAM &
S. M. MODAK, JJ.
Digitally DATED: 22nd DECEMBER, 2025.
signed by
LATA LATA SUNIL
PANJWANI
PC:-
SUNIL Date:
PANJWANI 2025.12.23
13:03:42
+0530
1. Mr. Suresh Kumar, the 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 Suresh Kumar, the Appeal stands disposed of as withdrawn with liberty to seek restoration of the same with proper justification, if deemed necessary.
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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