Chaitanya CHAITANYA ASHOK IN THE HIGH COURT OF JUDICATURE AT BOMBAY JADHAV Digitally signed by CHAITANYA ASHOK ORDINARY ORIGINAL CIVIL JURISDICTION JADHAV Date: 2025.04.30 18:53:58 +0530 INCOME TAX APPEAL NO. 58 OF 2020 Pr. Commissioner Of Income Tax-2, Thane … Appellant Versus Pacific Organics Pvt. Ltd. … Respondent ______________________________________________________

Mr Akhileshwar Sharma, for Appellant.

______________________________________________________

CORAM : M.S. Sonak &

Jitendra Jain, JJ.

DATED : 29 APRIL 2025 PC:-

1. Heard Mr Sharma, learned counsel for the Appellant. This Appeal relates to the assessment year 2011-12. The Appeal memo admits the tax effect is Rs. 53,79,043/-. However, Mr Sharma contends that this Appeal falls within the exempted categories.

2. Without going into the issue of whether this Appeal falls within the exempted categories or not, we have heard Mr Sharma, learned counsel for the Appellant, on the merits. One of the main reasons why the ITAT has held against the Appellant-Revenue is that the show cause notice was ambiguous, in that the relevant portions were not ticked, or the irrelevant portions were not struck off.

3. An identical issue was consider