32-ITXA-4261-2009.DOC Shephali IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 4261 OF 2009 The Commissioner of Income Tax-8, Mumbai …Appellant Versus Shreeji Jewellers Ltd …Respondent Mr Suresh Kumar, for the Appellant. Mr Sameer G Dalal, for the Respondent. CORAM: SUMAN SHYAM & M. M. SATHAYE, JJ. DATED: 28TH NOVEMBER 2025. PC:- 1. Mr Suresh Kumar, 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 to withdraw the Appeal. 2. Taking note of the above submission of Mr Suresh Kumar, the Appeal stands disposed of as withdrawn. 3.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. 28th November 2025 SHEPHALI SANJAY MORMARE Digitally signed by SHEPHALI SANJAY MORMARE Date: 2025.12.02 10:17:37 +0530 32-ITXA-4261-2009.DOC 4. The Appellant-Revenue is at liberty to move the Court for revival of the Appeal, if it is found that the tax effect involved in this matter is more than Rs. 2 Crores. 5. Refund of the Court fees, if applicable, be issued in accordance with the Rules. (M. M. SATHAYE, J.) (SUMAN SHYAM, J.) { 28th November 2025