Disposed¶107

Pr. Commissioner of Income Tax-Central- 4 v. Lodha Construction (Dombivali)

Bombay HC5 Feb 2025ITXA/386/2024

Case brief

AI extract

What is this about?

Income Tax Appeal batch (ITXA/147/2008 and companion ITXA matters 2008–2025), Bombay High Court, Sonak & Jain JJ., decided 5 February 2025. Appeals withdrawn with leave on tax-effect grounds: tax effect below Rs.2 crores; CBDT Circular No. 05/2024 (15 March 2024) and Circular No. 09/2024 (17 September 2024) exceptions conceded inapplicable. Disposed as withdrawn; court fees refundable; interim applications disposed; questions of law expressly kept open (no adjudication); liberty to apply re circular coverage before 31 December 2025; separate orders reserved for listed appeals (including ITXA/643/2018 series); no costs. Keywords: monetary limit, tax effect, withdrawal of tax appeal, CBDT circular, kept open, refund of court fees.

What did the court decide?

Leave granted to withdraw; all appeals other than those listed in paragraph 1 of the order disposed of as withdrawn; refund of court fees as per rules; interim applications disposed; questions of law kept open; liberty to apply regarding CBDT circular coverage until 31 December 2025; no costs.

Pr. Commissioner of Income Tax-Central- 4 v. Lodha Construction (Dombivali)

Case brief

What is this about?

What did the court decide?

Pr. Commissioner of Income Tax-Central- 4 v. Lodha Construction (Dombivali)

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Parties & counsel

Coram

Case details

All orders in this case

Similar cases

Ashwin Champraj Shroff vs Assistant Commissioner of Income Tax Circle 15 1 1

Ratnakala Exports Private Limited vs Principal Commissioner of Income-Tax - 5, Mumbai

Aditya Birla Sun Life Amc Limited vs National Faceless Assessment Center Delhi

Commissioner of Income Tax Exemptions Mumbai vs Bank of India Retired Employees Medical Assistance Scheme

Commissioner of Income Tax Exemption Pune vs Shikshana Prasaraka Mandali Pune

Pr Commissioner of Income Tax Central 4 vs Lodha Estate P Ltd.