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Pr Commissioner of Income Tax 4 vs Mtu India Private Limited — Income Tax | Bombay HC (2024)

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Bombay HC
2024
Pr Commissioner of Income Tax 4 vs Mtu India PrivatePr Commissioner of Income Tax 4 v. Mtu India Private Limited

Disposed

Pr Commissioner of Income Tax 4 v. Mtu India Private Limited

Bombay HC6 Mar 2024IA/835/2024

Case brief

AI extract

What is this about?

The High Court disposed of an interim application and appeal in income tax proceedings on the ground that the tax effect was less than Rs. 2 crores, as per CBDT Circular, while keeping legal questions open with liberty to apply for restoration.

What did the court decide?

The application and appeal are disposed of on the ground of tax effect without any costs order.

What the court decided

AI extract

Outcome

The application and appeal are disposed of on the ground of tax effect without any costs order.

Issue for consideration

Whether an interim application and appeal should be disposed of on the ground of tax effect being less than Rs.2 crores.

Detailed headnote1 paragraphs

The court disposed of the appeal and interim application due to the tax effect being less than Rs. 2 crores, relying on the CBDT Circular which discourages pursuing appeals under such thresholds. Questions of law are kept open subject to potential restoration if the tax effect is later found erroneously stated.

A compact analysis

This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.

A

1 404- IA 835 of 2024.docx

Tikam

VAISHALI ANIL TIKAM

Digitally signed by VAISHALI ANIL TIKAM Date: 2025.03.07 15:05:56 +0530

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

INTERIM APPLICATION NO. 835 OF 2024 IN

INCOME TAX APPEAL (L) NO.37624 OF 2022

PR Commissioner of Income Tax 4 … Applicant/ Appellant

Versus

MTU India Private Limited …Respondent

Mr. Suresh Kumar a/w. Ms. Mohini Chougale for the Applicant-Appellant.

Ms. Rajnandini Shukla for the Respondent.

CORAM M.S. Sonak &

Jitendra Jain, JJ. DATED: 6 March 2025

PC:-

Heard Mr. Suresh Kumar, leawrned counsel for the applicant/appellant and Ms. Rajnandini Shukla, learned counsel for the respondent.

While we are satisfied that a case is made out for condonation of delay, Ms. Shukla states that the tax effect in this appeal is less than Rs.2 crores. She relies on the CBDT Circular which states that appeals with tax effect of less than Rs.2 crores should neither be filed, or if filed, not pursued.

2 404- IA 835 of 2024.docx

Ms.Shukla invites our attention to paragraph 12 of the appeal memo, which states that the tax effect in this matter is Rs.1,42,73,385/-.

Accordingly, we dispose of this application and appeal on the ground of tax effect. Questions of law, as may have been raised, are however, kept open.

At the request of Mr. Suresh Kumar, we record that should there be any error in stating the correct tax effect, the applicant/appellant will have the liberty to apply for restoration/ revival by filing an appropriate application. However, we expect that if there is really any error, such application should be filed within a reasonable period.

This application and appeal are disposed of in above terms without any costs order.

(Jitendra Jain, J)

Issues for consideration

1 issue framed by the court

AI extract

1.
Whether an interim application and appeal should be disposed of on the ground of tax effect being less than Rs.2 crores.

Parties & counsel

AI extract

appellant
Commissioner of Income Tax 4
respondent
MTU India Private Limited

Coram

AI extract

M.S. Sonak
Jitendra Jain

Case details

As recorded by the court registry

Court: Bombay HC
Decided on: 6 Mar 2024 · March
Registered: 7 Mar 2024
Case no.: IA/835/2024
CNR: HCBM020050032024
Topic: Income Tax
Bench: Jitendra Shantilal Jain M.s. Sonak
Disposal: DISPOSED OFF

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Cite this judgement

Pr Commissioner of Income Tax 4 v. Mtu India Private Limited, IA/835/2024 (BOM), decided on 6 March 2024.

The Bombay High Court publishes no neutral citation for this judgement — cite it by case number and date of decision.

Bench / Coram

M.S. Sonak and Jitendra Jain

Parties & counsel