# PRAGATI AROMA OIL DISTILLERS PVT.LTD. vs THE DEPUTY COMMISSIONER OF INCOME TAX-14(2)

Court: Bombay High Court
Date: 2026-04-23
Citation: ITXA/502/2015
Petitioner: PRAGATI AROMA OIL DISTILLERS PVT.LTD.
Respondent: THE DEPUTY COMMISSIONER OF INCOME TAX-14(2)

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IldIL0VydkF3aW1SOFplSmxqOG1NU2c9PSIsInZhbHVlIjoiV1ZzZUxVOE9LMGhYemw3a3NQMURVbTl5UEZFcjk2aXBZUEVKV0lIUk5lYllXeElLSkVjYkxHVHlCTWExWlVHem5zNEtpeVZpZEpGZ3JldGp0Y3ZMNWc9PSIsIm1hYyI6ImE2MDIxMmQwYzI4ODE3ZGM0NjNhNjc3ZjcyNDc3M2M5MDhkNTdlZWQwYzg2NTU4ZTNmMDg2MWFjMTU2ZGMwNjAiLCJ0YWciOiIifQ==?expires=1782758948&signature=66da52e4b928f3ffbccc9cacd3ad00808bdc5a17a5264f5981f67197eab36593)

## Judgment text (excerpt)

2026:BHC-OS:10531-DB Bhogale 3.itxa-502-2015.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.502 OF 2015 Pragati Aroma Oil Distillers Private Ltd. (formerly known as M/s. Hindustan Essential Oil Company) A company incorporated under The Companies Act, 1956 Having its office at R. No.6, 2nd Floor, Anand, Bhanva, 17, Babu Genu Road, Mumbai-400021 … Appellant Versus The Deputy Commissioner of Income Tax-14(2) Having his office at Room No.302, 3rd Floor, Earnest House, Nariman Point, Mumbai-400 021 .… Respondent **** Adv. Naresh Jain a/w Adv. Mansvi Singh, Adv. Priyanshi Jain and Adv. Bhavesh Bhatia, for the appellant. Adv. Sushma Nagaraj (through VC) a/w Adv. Abhinav Palshikar, for the respondent. **** CORAM : M. S. KARNIK & S. M. MODAK, JJ. DATE : 23rd APRIL, 2026 JUDGMENT (PER M. S. KARNIK, J.) : 1. This is an appeal filed under Section 260A of the Income Tax Act, 1961 (“the IT Act”, for short), preferred by the appellant- 1 Bhogale 3.itxa-502-2015.odt assessee challenging the order dated 25th November 2014 passed by the Income Tax Appellate Tribunal (“ITAT”, for short), in ITA No.873/Mum/2013 for the Assessment Year (“AY”, for

https://niyam.ai/judgements/high-court/2026/april/pragati-aroma-oil-distillers-pvt-ltd-vs-the-deputy-commissioner-of-income-tax-14-2