13-ITXA-2687-2018.DOC Shephali IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2687 OF 2018 PR. Commissioner of Income Tax-28 …Appellant Versus Kulswami Co.op. Credit Society, Ltd. …Respondent Mr Arjun Gupta, for the Appellant-Revenue. Mr VS Hadade, for the Respondent. CORAM: SUMAN SHYAM & ADVAIT M. SETHNA, JJ. DATED: 3rd SEPTEMBER 2026. PC:- 1. Mr Arjun Gupta, learned counsel appearing for the Revenue- 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. It is also submitted that this matter does not fall in any of the exception. 2. Taking note of the above submission of Mr Arjun Gupta, the Appeal stands disposed of as withdrawn. SHEPHALI SANJAY MORMARE Digitally signed by SHEPHALI SANJAY MORMARE Date: 2026.09.03 13:55:16 +0530 13-ITXA-2687-2018.DOC 3. The formulated substantial question(s) of law 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. (ADVAIT M. SETHNA, J.) (SUMAN SHYAM, J.) {