12-ITXA-944-2010.DOC Rekha Patil IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 944 OF 2010 WITH INCOME TAX APPEAL NO. 956 OF 2010 WITH INCOME TAX APPEAL NO.946 OF 2010 WITH INCOME TAX APPEAL NO. 1139 OF 2010 The Commissioner of Income Tax -Central III, Mumbai … Appellant Versus M/s. B. Dazzled …Respondent Ms. Ankita Singh i/b Swapna Gokhale, for the Appellant Ms. Arati Vissanji, for the Respondent. CORAM: SUMAN SHYAM & S. M. MODAK, JJ. DATED: 4th DECEMBER, 2025. PC:- 1. The tax effect involved in these Appeals is below Rs. 2 crores. Therefore, in view of the circular No. 09/2024 of the Central Board of Direct Taxes dated 17th September 2024, issued by Government of India, Ministry of Finance Department of Revenue Central Board of Direct Taxes, these Appeals would no longer be maintainable. 2. The Appeals are accordingly disposed of by granting liberty to the Appellant to seek restoration of the Appeals by furnishing proper justification, if so advised. 4th December, 2025 REKHA PRAKASH PATIL Digitally signed by REKHA PRAKASH PATIL Date: 2025.12.05 11:09:31 +0530 12-ITXA-944-2010.DOC 3. The formulated substantial question of law is kept open. (S. M. MODAK, J.) (SUMAN SHYAM, J.) { 4th December, 2025