THE PR. COMMISSIONER OF INCOME TAX (CENTRAL), PUNE vs. ANKIT ENTERPRISES

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ITXA/1234/2016HC BombayHCBM02026714201504 December 2025Author: HON'BLE SHRI JUSTICE R. I. CHAGLA,HON'BLE SHRI JUSTICE FARHAN PARVEZ DUBASH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the Income Tax Appeal should be disposed of on the ground that the tax effect is below Rs.2 Crores, as per the CBDT Circular dated 17th September 2024. The reasoning is that the disputed claim of Rs.1,60,42,183/- falls within the monetary limit prescribed by the circular for not pursuing appeals. Consequently, the appeal is disposed of on this procedural ground. The court stated there shall be no order as to costs. Liberty was granted to revive the appeal if the tax effect was not within the parameters of the circular. No specific issue regarding the merits of the assessment was decided.

What were the facts?

The appeal concerns the assessment year(s) not specified in the judgment. The appellant is the Pr. Commissioner of Income Tax (Central), Pune, and the respondent is Ankit Enterprises. The appeal challenges an order or action not detailed in the judgment. The disputed claim is valued at Rs.1,60,42,183/-. The procedural history indicates that the appeal was filed and is now before the Bombay High Court. The judgment is dated December 4, 2025.

What were the issues?

The Tribunal had to decide whether the appeal should be disposed of based on the tax effect as per CBDT Circular dated 17th September 2024. The appellant, Pr. Commissioner of Income Tax, argued that the appeal should be disposed of on the ground of tax effect being below Rs.2 Crores as per the said CBDT Circular. The respondent, Ankit Enterprises, did not present arguments as the appeal was disposed of on the stated ground. The core issue revolves around the applicability and interpretation of the CBDT Circular in determining the maintainability of the appeal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
26-itxa-1234-2016.doc Pr. Comm. Of Income Tax v. Ankit Enterprises IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1234 OF 2016 The Pr. Commissioner of Income Tax (Central), Pune …Appellant Versus Ankit Enterprises …Respondent ---------- Mr. Ashok Kotangale, with Mr. Vishnu Chaudhari, Nikitesh for Appellant. Mr. Sanket Bora with Vidhi Punamiya for SPCM Legal for the Respondent. ---------- CORAM : R.I. CHAGLA AND FARHAN P. DUBASH, JJ. DATE : 4TH DECEMBER, 2025

ORDER :

1.

We have perused the disputed claim in the above Income Tax Appeal which is valued at Rs.1,60,42,183/- and thus below the tax effect of Rs.2 Crores as per the CBDT Circular 17th September, 2024. ------------------------------------------------- Order dated December 4, 2025 JITENDRA SHANKAR NIJASURE JITENDRA SHANKAR NIJASURE Date: 2025.12.05 17:14:33 +0530

26-itxa-1234-2016.doc Pr. Comm. Of Income Tax v. Ankit Enterprises

2.

In view of the tax effect in the present Income Tax Appeal is below Rs.2 Crores as per said CBDT Circular dated 17th September, 2024, we dispose of Income Tax Appeal on that ground. There shall be no order as to costs.

3.

In the event the tax effect as involved is not within the parameters of the Circular dated 17th September 2024, liberty to revive this appeal. [FARHAN P. DUBASH, J.] [R.I. CHAGLA J.] 26-itxa-1234-2016.doc jsn. ------------------------------------------------- Order dated December 4, 2025

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