17-ITXA-1159-2010.DOC Rekha Patil IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1159 OF 2010 The Commissioner of Income Tax -5, Mumbai …Appellant Versus M/s. Jet Airways (I) Ltd., Mumbai. …Respondent Ms. Ankita Singh i/b Swapna Gokhale, for the Appellant. Mr. Atul K. Jasani, for the Respondent. CORAM: SUMAN SHYAM & S. M. MODAK, JJ. DATED: 4th DECEMBER, 2025. PC:- 1. The tax effect involved in this Appeal 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, this Appeal would no longer be maintainable. 2. The Appeal is accordingly disposed of by granting liberty to the Appellant to seek restoration of the Appeal by furnishing proper justification, if so advised. 3. The formulated substantial question of law is kept open. (S. M. MODAK, J.) (SUMAN SHYAM, J.) { 4th December, 2025 REKHA PRAKASH PATIL Digitally signed by REKHA PRAKASH PATIL Date: 2025.12.05 11:09:31 +0530