Bombay High Court
COMMISSIONER OF INCOME TAX-TDS-2versusWIN CABLE AND DATACOME PVT. LTD.
- Decided
- Disposal
- DISPOSED OFF
Holding
The appeal was disposed of as withdrawn in accordance with Circular No. 09/2024.
Summary
The Commissioner of Income Tax appealed against Win Cable and Datacome Private Limited, but the appellant argued that the tax dispute involved a sum of less than Rs. 2 crore, invoking Circular No. 09/2024 which permits withdrawal of such appeals. The court considered the counsel's request and, noting the circular's provisions, allowed the appellant to withdraw the appeal. Consequently, the appeal was disposed of as withdrawn. The court noted that any substantive legal questions remain open for future proceedings. It also directed that any court fee refund be processed if the appellant applies for it.
Issues considered
- Whether an income tax appeal involving a tax effect below Rs. 2 crore can be withdrawn under Circular No. 09/2024, 2024.
Subjects
- income tax
- appeal withdrawal
- circular 09/2024
- court fees
- tax dispute
Judgment
36 ITXA 3258-18-OS.DOC
Priya Soparkar
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 3258 OF 2018
Commissioner of Income Tax-TDS-2 …Appellant
Versus
Win Cable and Datacome Private Limited …Respondent
Mr. Yogeshwar Bhate, for the Appellant.
Mr. Atul Jasani, for the Respondent.
CORAM: SUMAN SHYAM &
GAUTAM A. ANKHAD, JJ.
DATED: 17th SEPTEMBER 2026.
PC:-
1. Mr. Yogeshwar Bhate, learned counsel appearing for the
Appellant, submits that the tax effect involved in the present
Appeal is below Rs. 2 crores. Therefore, in view of the Circular No.
09/2024, dated 17th September, 2024, issued by Government of
India, Ministry of Finance Department of Revenue Central Board of
Direct Taxes, he seeks leave of this Court to withdraw the Appeal.
Digitally
PRIYA
signed by
PRIYA
RAJESH
2. Taking note of the above submission of Mr. Yogeshwar Bhate,
RAJESH SOPARKAR
SOPARKAR Date:
2026.09.17
17:40:44
+0530
learned counsel, the Appeal stands disposed of as withdrawn.
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36 ITXA 3258-18-OS.DOC
3. The substantial question(s) of law, if any, is/are, however,
kept open to be decided in an appropriate proceeding.
4. Refund of the Court fees, if applicable, be issued, in
accordance with Rules, if an application is made by the Appellant
on that behalf.
(GAUTAM A. ANKHAD, J.) (SUMAN SHYAM, J.)
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