Disposed¶20

Maneesh Pharmaceuticals Pvt. Ltd. v. PrincipalCommissionerofIncome TaxCentral 4

Bombay HC13 Feb 2026IA/19/2026

Case brief

AI extract

What is this about?

Maneesh Pharmaceuticals Pvt. Ltd.; Principal Commissioner of Income Tax, Central-4; Bombay High Court OOCJ; Interim Application (L) No. 41680 of 2025 in ITA No. 996 of 2024 with connected IAs Nos. 18-22 of 2026 in ITA Nos. 122 of 2025, 1050 of 2024, 1009 of 2024, 998 of 2024, 940 of 2024; early hearing of income tax appeals; Abhisar Buildwell (P.) Ltd. coverage contention; (2023) 149 taxmann.com 399 (SC); appeals listed for admission 13 March 2026 (H.O.B.); contentions kept open; ITA No. 939 of 2019 tagged.

What did the court decide?

Early-hearing interim applications disposed of; appeals listed for admission on 13 March, 2026 (H.O.B.); all contentions of the parties kept open; Income Tax Appeal No. 939 of 2019 tagged along with these appeals. ¶20

Maneesh Pharmaceuticals Pvt. Ltd. vs PrincipalCommissionerofIncome TaxCentral 4 — Bombay HC (2026) — LawSathi Research

¶1

4.IAL41680_2025.DOC

¶2

Vidya Amin

¶3

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

¶4

INTERIM APPLICATION (L) NO. 41680 OF 2025 IN INCOME TAX APPEAL NO. 996 OF 2024

¶5

a/w.

¶6

INTERIM APPLICATION NO. 18 OF 2026 IN INCOME TAX APPEAL NO. 122 OF 2025

¶7

a/w.

¶8

INTERIM APPLICATION NO. 19 OF 2026 IN INCOME TAX APPEAL NO. 1050 OF 2024

¶9

a/w. INTERIM APPLICATION NO. 20 OF 2026 IN INCOME TAX APPEAL NO. 1009 OF 2024

¶10

a/w. INTERIM APPLICATION NO. 21 OF 2026 IN INCOME TAX APPEAL NO. 998 OF 2024

¶11

a/w. INTERIM APPLICATION NO. 22 OF 2026 IN INCOME TAX APPEAL NO. 940 OF 2024

¶12

Maneesh Pharmaceuticals Pvt. Ltd. … Applicant in the matter between Principal Commissioner of Income Tax, Central-4 … Appellant Versus Maneesh Pharmaceuticals Pvt. Ltd. … Respondent _________

¶13

Ms. Shivangi Kumar for applicant in Interim Application and for respondent in appeal.

¶14

Mr. Suresh Kumar for the appellant.

¶15

CORAM: G. S. KULKARNI & AARTI SATHE, JJ. DATE: 23 FEBRUARY 2026

¶16

Page 1 of 2 23 February, 2026

¶17

4.IAL41680_2025.DOC

¶18

P.C.

¶19

All these Interim Applications have been filed for listing the appeals for early hearing. Learned counsel for the applicant submits that the appeals would stand covered by the decision of the Supreme Court in Principal Commissioner of Income-tax, Central-3 vs. Abhisar Buildwell (P.) Ltd.¹ . However, Mr. Suresh Kumar, learned counsel for the appellant/revenue disputes the applicant’s contention and submits that, in the facts and circumstances of the case, there is no scope for the applicant to contend that the proceedings are covered by the said decision of the Supreme Court.

¶20

In this view of the matter, it would be appropriate to list the appeals for admission. Accordingly, the appeals are listed for admission on 13 March, 2026 (H.O.B.).

¶21