PRINCIPAL COMMISSIONER OF INCOME TAX 1 NASHIK vs. MAHENDRA AUTO SERVICES (AOP) DHULE

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ITA/41/2024HC BombayHCBM03048479202316 October 2025Bench: HON'BLE SMT. JUSTICE VIBHA KANKANWADI,HON'BLE SHRI JUSTICE HITEN S. VENEGAVKAR2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The appeal was disposed of as withdrawn, and the court fee refund was granted.

What were the facts?

The Revenue filed an application to withdraw the appeal before the Bombay High Court. This was based on a CBDT circular enhancing monetary thresholds for filing departmental appeals.

What were the issues?

Whether the appeal should be withdrawn based on the revised monetary limits set by the CBDT for departmental appeals.

AI-generated summary — verify with the full judgment below

907-ca-11562-2025.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD 907 CIVIL APPLICATION NO.11562 OF 2025 IN ITA/41/2024 The Pr Commissioner Of Income Tax 1 Nashik VERSUS Mahendra Auto Services Aop Dhule ... WITH INCOME TAX APPEAL NO. 41 OF 2024 ... Mrs. Kalpalata Patil Bharaswadkar, Senior Standing Counsel for Applicant. Mr. Mukul S. Kulkarni, Advocate for the respondent. ...

CORAM : SMT. VIBHA KANKANWADI &

HITEN S. VENEGAVKAR, JJ. DATE : 16 OCTOBER 2025 ORDER : . Present application has been filed for withdrawal of the appeal on monetary ground. 2. Heard Ms. Bharaswadkar, learned Senior Standing Counsel for Union of India. She submits that the Central Board of direct taxes issued Circular No.9/24-Income tax dated 17.09.2024, enhancing the monetary thresholds for filing departmental appeals following up on Circular No.5/2024/Income Tax, dated 15.03.2024. It is stated that the said move is in line with the Government’s commitment to reduce unnecessary [1] 2025:BHC-AUG:29697-DB

907-ca-11562-2025.odt litigation and ensuring that only substantial tax disputes are escalated to the judiciary, thus reducing workload on Courts and fostering a more efficient tax dispute resolution mechanism. The enhanced monetary limit before this Court is Rs.2,00,00,000/-. In the present matter dispute valuation is Rs.1,12,89,470/- which is below the limit of the Circular dated 17.09.2024 and, therefore, upon instructions, she is withdrawing the appeal. Along-with the application she has filed the copy of the Notification. She has also prayed for refund of the Court fees. 3. In view of the said submission, Application stands allowed. The Income Tax Appeal No.41 of 2024 stands disposed of as withdrawn. The Court fee refund is allowed as per the rules. [ HITEN S. VENEGAVKAR ] [ SMT. VIBHA KANKANWADI ] JUDGE JUDGE scm [2]

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