Pr Commissioner of Income Tax 4 v. Sanjay Amrutrao Satva HUF
Case brief
What is this about?
Bombay High Court ITA No. 866/2024, Principal Commissioner of Income Tax v. Sanjay Amrutrao Satva HUF (Sonak & Sethna JJ., 10-09-2025): income tax appeal withdrawn for tax effect below Rs.2 crore monetary-limit threshold; all questions of law left open; refund of court fees; conditional liberty to seek revival by 21 January 2026 if tax effect exceeds Rs.2 crores or matter falls within exception; no holdings on merits; suitable only for procedural/withdrawal-practice reference.
What did the court decide?
Leave granted to the Appellant to withdraw the appeal on the ground (stated on instructions by learned counsel) that the tax effect is less than Rs.2 Crores; appeal disposed of as withdrawn leaving open all questions of law; refund of Court fees per rules; conditional liberty to seek revival (application by 21 January 2026) if the tax effect is found to exceed Rs.2 Crores or the matter falls within an exception.