Bombay High Court
The Director Of Income Tax ... vs Star Cruise India Travel Services Pvt. ... on 11 December, 2025
Author: S. M. Modak
Bench: S. M. Modak
2025:BHC-OS:24481-DB 24-ITXA-526-2012+.DOC
Shephali
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 526 OF 2012
The Director of Income Tax (International ...Appellant
Taxation)-I, Mumbai
Versus
Star Cruise India Travel Services Pvt Ltd ...Respondent
WITH
SHEPHALI
SANJAY INCOME TAX APPEAL NO. 445 OF 2012
MORMARE
Digitally signed by
SHEPHALI
SANJAY The Director of Income Tax (International ...Appellant
MORMARE
Date: 2025.12.12
11:16:18 +0530
Taxation)-I, Mumbai
Versus
Star Cruise India Travel Services Pvt Ltd ...Respondent
Mr Suresh Kumar, for the Appellant-Revenue.
Mr Akhilesh Deshmukh for the Respondent.
CORAM: SUMAN SHYAM &
S. M. MODAK, JJ.
DATED: 11TH DECEMBER 2025
PC:-
1. Mr Suresh Kumar, learned counsel appearing for the Appellant in both these Appeals, submits that the tax effect involved in the present Appeals are below Rs. 2 crores. Therefore, in view of the Circular No. 09/2024, dated 17 th September, 2024, issued by Government of India, Ministry of Finance Department of Page 1 of 2 th 11 December 2025 ::: Uploaded on - 12/12/2025 ::: Downloaded on - 12/12/2025 23:12:38 ::: 24-ITXA-526-2012+.DOC Revenue Central Board of Direct Taxes, he seeks leave of this Court to withdraw both these Appeals.
2. Taking note of the above submission of Mr Suresh Kumar, both these Appeals stand disposed of as withdrawn.
3. The formulated substantial question(s) of law is/are, however, kept open to be decided in an appropriate proceeding.
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 in both these Appeals.
(S. M. MODAK, J.) (SUMAN SHYAM, J.) { Page 2 of 2 th 11 December 2025 ::: Uploaded on - 12/12/2025 ::: Downloaded on - 12/12/2025 23:12:38 :::