ITXA/2853/2018 Pr. Commissioner Vs. Miki Industries IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2853 OF 2018 Pr. Commissioner of Income Tax - 1 … Appellant V/s. Miki Industries and Companies Pvt. Ltd. … Respondent _______________________________________ Mr. Suresh Kumar for the Appellant. Mr. Sameer Dalal for the Respondent. _______________________________________ CORAM : R.I. CHAGLA AND FARHAN P. DUBASH, JJ. DATE : 24th DECEMBER 2025 ORDER: 1. We have perused the disputed claim in the above Income Tax Appeal which is valued at Rs. 1,42,11,765/- and thus below the tax effect of Rs. 2 Crores as per the CBDT Circular dated 17th September 2024. 2. In view of the tax effect, as the present Income Tax Appeal is below Rs. 2 Crores as per said CBDT Circular dated 17th September 2024, we dispose of the 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 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Order dated 24th December 2025 ITXA/2853/2018 Pr. Commissioner Vs. Miki Industries parameters of the Circulars dated 17th September 2024, liberty to revive this appeal. ( FARHAN P. DUBASH, J. ) ( R.I. CHAGLA J. ) Jyoti 909. ITXA-2853-2018 dt. 24.12.2025 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Order dated 24th December 2025 JYOTI PRAKASH PAWAR Digitally signed by JYOTI PRAKASH PAWAR Date: 2025.12.26 10:57:54 +0530