20-ITXA-1815-2014.DOC Shephali IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1815 OF 2014 The Commissioner of Income Tax- 14 …Appellant Versus Nalin Pravin Shah …Respondent Mr P C Chhotaray, for the Appellant-Revenue. Mr Ashok Boghani i/b M/s. Ashok Boghani & Co., for the Respondent. CORAM: SUMAN SHYAM & S. M. MODAK, JJ. DATED: 24TH DECEMBER 2025 PC:- 1. Mr Chhotaray, 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 Taking note of the above submission of Mr Chhotaray, the Appeal stands disposed of as withdrawn. 3.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. 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.) { 24th December 2025 SHEPHALI SANJAY MORMARE Digitally signed by SHEPHALI SANJAY MORMARE Date: 2025.12.24 18:14:19 +0530