THE COMMISSIONER OF INCOME -I ,KOLHAPUR vs. SHRI BHOGAWATI SAHAKARI SAKHAR KARKHANA LTD., KOLHAPUR

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ITXA/189/2009HC BombayHCBM07023834200823 October 20261 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court observed that the tax effect in the appeal, amounting to Rs. 58,45,423/-, was below the monetary limits prescribed by CBDT Circular No. 9/2024, dated 17th September 2024. Consequently, the Court disposed of the appeal as withdrawn or not pressed. The Court granted liberty to the Revenue to apply in the event the case fell within the exceptions of the said circular. No decision was made on the merits of the substantive tax dispute.

What were the facts?

The Revenue, Commissioner of Income Tax-1, Kolhapur, filed Income Tax Appeal No. 189 of 2009 against Shri Bhogawati Shakari Sakhar Karkhana Ltd. The appeal was filed before the High Court of Judicature at Bombay, Circuit Bench at Kolhapur. The tax effect in dispute, as stated in paragraph 10 of the appeal memo, was Rs. 58,45,423/-. The appeal was listed for hearing on October 23, 2026.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the monetary limits prescribed by CBDT Circular No. 9/2024 dated 17th September 2024? The Revenue, through its counsel Ms. Smita Thakur, did not present arguments on the merits of the case. The Court observed that the tax effect of Rs. 58,45,423/- was below the monetary limits stipulated in CBDT Circular No. 9/2024. Therefore, the primary issue before the Court was the applicability of this circular to the present appeal.

AI-generated summary — verify with the full judgment below

55 itxa-189-2009(C).doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURISDICTION INCOME TAX APPEAL NO. 189 OF 2009 The Commissioner of Income Tax-1, Kolhapur. ...Appellant. Versus Shri Bhogawati Shakari Sakhar Karkhana Ltd, Shahunagar, Kolhapur. ...Respondent. —————— Ms. Smita Thakur for the appellant. —————— Coram : Abhay Ahuja & Neeraj P. Dhote, JJ. Date : October 23, 2026. P. C. : 1. When the matter is called out, it is observed from paragraph no.10 of the appeal filed by Revenue that the tax effect is Rs.58,45,423/-, which is way below the monetary limits prescribed in CBDT Circular No. 9/2024, dated 17th September 2024. 2. Accordingly, the appeal is disposed of as withdrawn / not pressed in view of the said circular. Liberty to apply in event the case falls within the exceptions of the said circular. 3. Refund of the Court fees, if any, as per Rules. [Neeraj P. Dhote, J.] [Abhay Ahuja, J.] Patil-SR 1 of

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