28. ITXA-133-2020.doc Pr. Commissioner of IT vs. Casa Builders Pvt. Ltd. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 133 OF 2020 The Pr. Commissioner of Income Tax - 6 .. Appellant V/s. Casa Builders Pvt. Ltd. .. Respondent ______________________________________ Mr. Akhileshwar Sharma (through VC) for Appellant. Ms. Neha Sharma a/w Mr. Samyak Navedia i/b Sriram Sridharan for Respondent. _______________________________________ CORAM : B. P. COLABAWALLA AND FARHAN P. DUBASH, JJ. DATE : 7th OCTOBER 2026 P.C.: 1. In the above Appeal, admittedly, we find that the tax effect is below the monetary limits set out in CBDT Circular No. 9 of 2024 dated 17th September 2024. Prima facie, we do not find that the subject matter in the present case falls within any of the exceptions. 2. Despite these facts, the learned Advocate appearing on behalf of the Revenue stated that unfortunately he does not have any instructions to withdraw the above Appeal and the same can be disposed of for low tax effect, with liberty to revive the above Appeal in the event subject matter of ------------------------------------- Order dated 7th October 2026 SHUBHAM SHESHRAO GADHAVEPATIL Digitally signed by SHUBHAM SHESHRAO GADHAVEPATIL Date: 2026.10.08 13:33:54 +0530 28. ITXA-133-2020.doc Pr. Commissioner of IT vs. Casa Builders Pvt. Ltd. the above Appeal falls within any exceptions set out by the circulars issued by the CBDT from time to time or the tax effect is above 2 Crores. 3. Considering the aforesaid facts of the case, we hereby dispose of the above Appeal for low tax effect. We grant liberty to the Revenue to revive the above Appeal in the event it falls within any of the exceptions or the tax effect is found to be above 2 Crores. 4. If any such Application for revival is filed, the same shall be decided after hearing all the parties, and on its own merits and in accordance with law. 5. This order will be digitally signed by the Private Secretary / Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. ( FARHAN P. DUBASH, J. ) ( B. P. COLABAWALLA, J.) Shubham Gadhavepatil ------------------------------------- Order dated 7th October 2026