Bombay High Court
PR. COMMISSIONER OF INCOME TAX - 6versusCASA BUILDERS PVT. LTD.
- Decided
- Disposal
- Disposed off as Withdrawn
Holding
The appeal is disposed of for low tax effect, with liberty granted to the Revenue to revive it if an exception applies or the tax effect exceeds Rs 2 crore.
Summary
The Principal Commissioner of Income Tax appealed against Casa Builders Pvt. Ltd. but the tax effect was found to be below the monetary threshold set in CBDT Circular No. 9 of 2024. The court noted that the matter did not fall within any of the circular’s exceptions. The Revenue counsel, lacking instructions to withdraw, requested disposal for low tax effect with a liberty to revive if an exception later applied or the tax effect exceeded Rs 2 crore. The court disposed of the appeal on the ground of low tax effect, granting the Revenue the right to file a revival application. Any such application will be heard on its merits in accordance with law.
Issues considered
- Whether the appeal should be disposed of on the ground of low tax effect as the tax amount is below the CBDT Circular No. 9 of 2024 threshold
- Whether any exception under the CBDT circulars applies to the present matter
- Whether the Revenue may revive the appeal if the tax effect is later found to exceed Rs 2 crore or an exception is identified
Subjects
- income tax
- appeal
- low tax effect
- CBDT circular
- revival
- monetary limit
- tax jurisdiction
Judgment
28. ITXA-133-2020.doc
Pr. Commissioner of IT vs. Casa Builders Pvt. Ltd.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 133 OF 2020
The Pr. Commissioner of Income Tax - 6 .. Appellant
V/s.
Casa Builders Pvt. Ltd. .. Respondent
______________________________________
Mr. Akhileshwar Sharma (through VC) for Appellant.
Ms. Neha Sharma a/w Mr. Samyak Navedia i/b Sriram Sridharan for Respondent.
_______________________________________
CORAM : B. P. COLABAWALLA AND
FARHAN P. DUBASH, JJ.
DATE : 7th OCTOBER 2026
P.C.:
1. In the above Appeal, admittedly, we find that the tax effect is below the
monetary limits set out in CBDT Circular No. 9 of 2024 dated 17 th
September 2024. Prima facie, we do not find that the subject matter in the
present case falls within any of the exceptions.
2. Despite these facts, the learned Advocate appearing on behalf of the
Revenue stated that unfortunately he does not have any instructions to
withdraw the above Appeal and the same can be disposed of for low tax
effect, with liberty to revive the above Appeal in the event subject matter of
Page 1 of 2
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Digitally signed Order dated 7th October 2026
by SHUBHAM
SHUBHAM SHESHRAO
SHESHRAO GADHAVEPATIL
GADHAVEPATIL
Date: 2026.10.08
13:33:54 +0530
28. ITXA-133-2020.doc
Pr. Commissioner of IT vs. Casa Builders Pvt. Ltd.
the above Appeal falls within any exceptions set out by the circulars issued
by the CBDT from time to time or the tax effect is above 2 Crores.
3. Considering the aforesaid facts of the case, we hereby dispose of the above
Appeal for low tax effect. We grant liberty to the Revenue to revive the
above Appeal in the event it falls within any of the exceptions or the tax
effect is found to be above 2 Crores.
4. If any such Application for revival is filed, the same shall be decided after
hearing all the parties, and on its own merits and in accordance with law.
5. This order will be digitally signed by the Private Secretary / Personal
Assistant of this Court. All concerned will act on production by fax or email
of a digitally signed copy of this order.
( FARHAN P. DUBASH, J. ) ( B. P. COLABAWALLA, J.)
Shubham Gadhavepatil
Page 2 of 2
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Order dated 7th October 2026
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