27. ITXA 2221 OF 2013.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2221 OF 2013 The Commissioner of Income Tax- 17 …Appellant Versus Dharmesh Manibhai Patel …Respondent Mrs. Mamta Omle , for the Appellant. Mrs. Aasavari Kadam, for the Respondent. CORAM: SUMAN SHYAM & S. M. MODAK, JJ. DATED: 19th DECEMBER 2025. PC:- 1. Mrs. Omle, the 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, she seeks leave of this Court to withdraw the Appeal. 2. Taking note of the above submission of Mrs. Omle, the Appeal stands disposed of as withdrawn. 3. The formulated substantial question(s) of law is/are, however, kept open to be decided in an appropriate proceeding. Seema 19th DECEMBER 2025 SEEMA KSHITIJ YELKAR Digitally signed by SEEMA KSHITIJ YELKAR Date: 2025.12.20 12:28:03 +0530 27. ITXA 2221 OF 2013.DOC 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. (S. M. MODAK, J.) (SUMAN SHYAM, J.) { Seema 19th DECEMBER 2025