Pr Commissioner of Income Tax Central 1 Mumbai v. Carlisle Trading and Manufacturing India Private Limited - Ay 2013-14
Case brief
What is this about?
Bombay High Court, Ordinary Original Civil Jurisdiction; Income Tax Appeal No. 808 of 2024 and connected ITA Nos. 2367, 2377 and 2388 of 2018; appellants Pr. Commissioner of Income Tax Central-1, Mumbai and The Pr. CIT-2, Kolhapur; respondents Carlisle Trading & Manufacturing India Pvt. Ltd., Aman Bachat Mandal, Jamir Chhote Vyapari Sahakari Pat Sanstha Ltd.; appeals withdrawn for tax effect less than Rs. 2 crores (Rs. 2,00,00,000); refund of Court fees per rules; liberty to revive appeals if tax effect exceeds Rs. 2 crores, deadline 31 December 2025; bench M. S. Sonak and Jitendra Jain, JJ.; decided 20 March 2025; counsel Akhileshwar Sharma, Atul K. Jasani, Suresh Kumar; withdrawal for low monetary limit, no merits adjudication, no statutory provisions or precedents cited.
What did the court decide?
All four income tax appeals withdrawn for tax effect below Rs.2 crores; refund of Court fees to the Appellants as per rules; liberty to revive the appeals if the tax effect is found to exceed Rs.2 crores, to be exercised within reasonable time and not later than 31 December 2025.