The Principal Commissioner of Income Tax 42 Mumbai v. Kalpesh C Shah Ay 2023-13
Case brief
What is this about?
PCIT-42 Mumbai vs Kalpesh Shah; ITA 677 of 2024; Bombay High Court; appeal withdrawn by Revenue; tax effect below CBDT monetary limit; CBDT Circular dated 17th September 2024; disposed as withdrawn; no order as to costs; refund of court fees; questions of law kept open; coram B. P. Colabawalla & Firdosh P. Pooniwalla JJ.; decided 04-08-2025.
What did the court decide?
Appeal disposed of as withdrawn; no order as to costs; Appellant entitled to refund of Court Fees, if any, as per Rules; questions of law projected in the appeal kept open. ¶15