Commissioner of Income Tax v. Growmore Leasing and Investment Ltd.
Case brief
What is this about?
Bombay High Court, Ordinary Original Civil Jurisdiction; Income Tax Appeal No. 1 of 2024; Appellant: Commissioner of Income Tax (advocate: Akhileshwar Sharma); Respondent: Growmore Leasing and Investment Ltd.; Bench: M.S. Sonak and Advait M. Sethna, JJ.; dated 17-09-2025. Connected appeals noted: ITA Nos. 320/2024, 97/2024, 702/2024 and 300/2024; tax effect in each below Rs. 2 crores; appeals listed together on 01-10-2025 for 'Directions'. Purely procedural consolidation/order-listing entry — no merits, statute or precedent addressed; cite only for tracking the connected Growmore Leasing tax appeals, not for any legal proposition.
What did the court decide?
Procedural direction only: this Appeal ordered to be listed along with the four connected Appeals on 1 October 2025 for 'Directions'; no substantive relief granted at this stage.