19-ITXA-1461-2010.DOC Rekha Patil IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1461 OF 2010 The Commissioner of Income Tax-2 , Mumbai …Appellant Versus M/S. Sheeba Properties Ltd. Mumbai …Respondent Ms. Samiksha Kanani, for the Appellant. Mr. Atul K. Jasani, for the Respondent. CORAM: SUMAN SHYAM & S. M. MODAK, JJ. DATED: 4th DECEMBER, 2025. PC:- 1. Ms. Kanani, 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, he seeks leave of this Court to withdraw the Appeal. 2. Taking note of the above submission of Ms. Kanani, the Appeal stands disposed of as withdrawn. 3.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. 4th December, 2025 REKHA PRAKASH PATIL Digitally signed by REKHA PRAKASH PATIL Date: 2025.12.05 11:09:29 +0530 19-ITXA-1461-2010.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.) { 4th December, 2025