34-ITXA-300-2015.DOC Shephali IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 300 OF 2015 The Commissioner of Income Tax-I …Appellant Versus B. G. Chitale …Respondent None for the Appellant-Revenue. Mr Ruturaj H Gurjar, for the Respondent. CORAM: SUMAN SHYAM & S. M. MODAK, JJ. DATED: 24TH DECEMBER 2025 PC:- 1. None for the Appellant-Revenue. 2. 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. 3. 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. 4. The formulated substantial question of law is kept open. (S. M. MODAK, J.) (SUMAN SHYAM, J.) { 24th December 2025 SHEPHALI SANJAY MORMARE Digitally signed by SHEPHALI SANJAY MORMARE Date: 2025.12.24 18:14:27 +0530