Chief Commissioner of Income Tax Osd Pr Commissioner of Income Tax 4 v. Nita Jajoo Ventures Pvt. Ltd.
Case brief
What is this about?
Income tax appeal; CBDT monetary limit; tax effect less than two crores; CBDT notifications apply to pending appeals; withdrawal with liberty to seek revival; specified categories; revival application deadline 31 January 2026; questions of law kept open; refund of court fees; Chief Commissioner of Income Tax v. Nita Jajoo Ventures Pvt Ltd; Bombay High Court; 24 September 2025.
What did the court decide?
Permission to withdraw the appeal with liberty to seek revival if the appeal falls within any of the specified categories; revival application to be filed by 31 January 2026; questions of law kept open; refund of court fees to the Appellant in accordance with law. ¶10