28-itxa-1140-2016.doc Pr. Comm. Of Income Tax v. Dhariwal Ind. Ltd. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1140 OF 2016 Principal Commissioner of Income Tax – (Central) Pune …Appellant Versus Dhariwal Industries Ltd. …Respondent ---------- None for the Appellant. Mr. Atul K. Jasani for the Respondent. ---------- CORAM : R.I. CHAGLA AND FARHAN P. DUBASH, JJ. DATE : 4TH DECEMBER, 2025 ORDER : 1. We have perused the disputed claim in the above Income Tax Appeal which is valued at Rs.81,02,102/- and thus below the tax effect of Rs.2 Crores as per the CBDT Circular 17th September, 2024. 2. In view of the tax effect in the present Income Tax ------------------------------------------------- Order dated December 5, 2025 JITENDRA SHANKAR NIJASURE Digitally signed by JITENDRA SHANKAR NIJASURE Date: 2025.12.05 15:40:16 +0530 28-itxa-1140-2016.doc Pr. Comm. Of Income Tax v. Dhariwal Ind. Ltd. Appeal is below Rs.2 Crores as per said CBDT Circular dated 17th September, 2024, we dispose of Income Tax Appeal on that ground. There shall be no order as to costs. 3. In the event the tax effect as involved is not within the parameters of the Circular dated 17th September 2024, liberty to revive this appeal. [FARHAN P. DUBASH, J.] [R.I. CHAGLA J.] 28-itxa-1140-2016.doc jsn. ------------------------------------------------- Order dated December 5, 2025