26-ITXA-958-2011.DOC Satish Sangar IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.958 OF 2011 The Commissioner of Income Tax–4, Mumbai. …Appellant Versus M/s.Indrayani Exports Pvt. Ltd. …Respondent Mr.Akhileshshwar Sharma (Through V.C.), for the Appellant. None for the Respondent. CORAM: SUMAN SHYAM & S. M. MODAK, JJ. DATED: 9th DECEMBER 2025. PC:- 1. Mr.Akhileshshwar Sharma, 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 Taking note of the above submission of Mr.Akhileshshwar Sharma, the Appeal stands disposed of as withdrawn with liberty to seek restoration of the same with proper justification, if deemed necessary. 3. The formulated substantial question(s) of law is/are, however, kept open to be decided in an appropriate proceeding. 9th December 2025 SATISH RAMCHANDRA SANGAR Digitally signed by SATISH RAMCHANDRA SANGAR Date: 2025.12.09 19:20:31 +0530 26-ITXA-958-2011.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.) { 9th December 2025