The Pr. Comm. of I.Tax-1, Pune V. Honey well Turbo Tech.(I) P. Ltd. 33-ITXA 2313.2018.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2313 OF 2018 The Pr. Commissioner of Income Tax-1, Pune …Appellant Versus Honeywell Turbo Technologies (India) Pvt. Ltd. …Respondent ---------- Mr. Arjun Gupta for Appellant. Mr. J.D. Mistri, Senior Counsel a/w Mr. Divesh Chawla i/b Mr. Atul K. Jasani for the Respondent. ---------- CORAM : R.I. CHAGLA AND FARHAN P. DUBASH, JJ. DATE : 04 DECEMBER, 2025 ORDER : 1. After hearing Mr. Mistri, learned Senior Counsel appearing for the Respondent – Assessee and Mr. Gupta, learned Counsel for the Appellant on merits and upon Mr. Gupta submitting that he is not pressing Questions of Law-A and in view of which the Income Tax Appeal is below the tax effect of Rs.2 Crores as per Central Board Direct Taxes Act, CBDT Circular dated 17th September, 2024, we dispose of Income Tax Appeal No.2313 of 2018 on that ground. --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Order dated December 5, 2025 KAVITA SUSHIL JADHAV Digitally signed by KAVITA SUSHIL JADHAV Date: 2025.12.05 13:39:53 +0530 The Pr. Comm. of I.Tax-1, Pune V. Honey well Turbo Tech.(I) P. Ltd. 33-ITXA 2313.2018.doc 2. There shall be no orders as to costs. [FARHAN P. DUBASH, J.] [R.I. CHAGLA, J.] Kavita S.J. 33-ITXA 2313.2018.doc --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Order dated December 5, 2025