51 ITXA 3295-18-OS.DOC Priya Soparkar IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 3295 OF 2018 Pr. Commissioner of Income Tax-3 …Appellant Versus Jayprakash N. Lakhani …Respondent Mr. Akhileshwar Sharma, for the Appellant. Mr. Siddharth Seshadri i/by Pan India Legal, for the Respondent. CORAM: SUMAN SHYAM & GAUTAM A. ANKHAD, JJ. DATED: 17th SEPTEMBER, 2026. PC:- 1. Mr. Akhileshwar Sharma, learned counsel appearing for the Appellant submits that the Respondent has already deposited the disputed tax amount i.e. the Principal amount under the Direct Tax Vivad Se Vishwas Scheme, 2020 and therefore, he has instructions to withdraw the Appeal. 2. The submission of Mr. Akhileshwar Sharma, learned counsel has been supported by Mr. Siddharth Seshadri, learned counsel appearing for the Respondent. PRIYA RAJESH SOPARKAR Digitally signed by PRIYA RAJESH SOPARKAR Date: 2026.09.17 17:40:44 +0530 51 ITXA 3295-18-OS.DOC 3. In view of the above, this Appeal stands disposed of, as withdrawn. 4. The formulated substantial question(s) of law is/are, however, kept open to be decided in an appropriate proceeding. 5. 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.) {