Pr Commissioner Of Income Tax 1 Thane vs Moreshwar Krushna Baria Ay 2013-14 Ita ...
ID: F2J-C-2542 Court: Bombay High Court Case number: INCOME TAX APPEAL NO.673 OF 2024 Decision date: 2026-02-26 ALLOWED
Finin2min decision brief
Bombay High Court ruling in INCOME TAX APPEAL NO.673 OF 2024. Operative-order extract: Both the appeals are accordingly allowed to be withdrawn.
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Bombay High Court
Pr Commissioner Of Income Tax 1 Thane vs Moreshwar Krushna Baria Ay 2013-14 Ita ... on 26 February, 2026
Author: G. S. Kulkarni
Bench: G. S. Kulkarni
2026:BHC-OS:5329-DB 903.ITXA.673.2024.DOC
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.673 OF 2024
Principal Commissioner of Income Tax-1 Thane Appellant
versus
Moreshwar Krushna Baria Respondent
WITH
INCOME TAX APPEAL (L) NO.3435 OF 2024
Principal Commissioner of Income Tax-1 Thane Appellant
versus
Moreshwar Krushna Baria Respondent
_______
Mr.Akhileshwar Sharma for Appellant.
Mr.Atul K.Jasani for Respondent
_______
CORAM: G. S. KULKARNI &
AARTI SATHE, JJ.
DATE: 26th February 2026
P.C.
1. The learned counsel for the Appellant-Revenue Mr.Akhileshwar Sharma states that present appeals involve tax effect of Rs.1,00,92,673/- and Rs.1,00,92,673/- respectively, as set out in paragraph 13 of the memos of appeal. In this view of the matter, considering the tax effect and in terms of Circular No.9/2024, dated 17 th September 2024 issued by CBDT, the proceedings are not needed to be taken forward.
2. Both the appeals are accordingly allowed to be withdrawn. Disposed of. No costs. Refund of court fees as per rules.
3. The questions of law are expressly kept open.
(AARTI SATHE, J.) (G. S. KULKARNI, J.)
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Questions answered
What did the court decide?
Bombay High Court ruling in INCOME TAX APPEAL NO.673 OF 2024. Operative-order extract: Both the appeals are accordingly allowed to be withdrawn.
Which case and court does this page cover?
INCOME TAX APPEAL NO.673 OF 2024, decided by Bombay High Court on 2026-02-26.
Is the complete judgment available?
Yes. The complete searchable public court text appears on this page and in the downloadable local reference PDF.
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