Pr Commissioner of Income Tax Central 4 v. Sopariwala Exports Pvt. Ltd.
Case brief
What is this about?
Interim order, Bombay HC (Sonak & Sethna JJ., 09.10.2025) in ITA No. 128/2024 and 11 connected tax appeals: tax effect below Rs. 2 crore in all appeals; revenue contends CBDT Circular exceptions apply; contention not accepted at this stage; appeals listed 12.11.2025 for directions/orders; no merits adjudication, no impugned order described, no precedent cited.
What did the court decide?
No substantive relief granted or contention decided; all the appeals placed/listed on 12 November 2025 for directions/orders, the CBDT-Circular-exception contention being left unaccepted at this stage. ¶43