Bombay High Court disposes Revenue Income Tax Appeal for having low tax effect

PCIT Vs Kamal Rameshbhai Doshi (Bombay High Court) In the case Pr. Commissioner of Income Tax-27 vs. Kamal Rameshbhai Doshi (Income Tax Appeal No. 814 of 2019, Bombay High Court, 24th December 2025), the Bombay High Court disposed of the Revenue’s appeal on the grounds of low tax effect. The disputed claim in the appeal was valued at Rs. 29,84,148, which falls below the monetary threshold specified in CBDT Circular No. 9 of 2024. The Revenue argued that the case should be considered under Clause 10(e) of the amendment to Circular No. 3 of 2018, which allows appeals to proceed regardless of ...