COMMISSIONER OF INCOME TAX GANDHINAGAR vs. GUJARAT STATE ENERGY GENERATION LTD

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TAXAP/1972/2009HC GujaratGJHC24041071200909 April 2026Bench: HONOURABLE MR. JUSTICE A.S. SUPEHIA,HONOURABLE MR. JUSTICE PRANAV TRIVEDI2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that both tax appeals are not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019 dated August 8, 2019. The Court noted the revised monetary limits for appeals as per the circular, which set a limit of Rs. 1,00,00,000 for appeals before the High Court. The appeals were disposed of accordingly. The Court also granted liberty to the Revenue to revive the tax appeals in case of any difficulty. The specific tax effect or the assessment years were not recorded in the judgment.

What were the facts?

The appeals were filed by the Commissioner of Income Tax, Gandhinagar (Revenue) against Gujarat State Energy Generation Ltd (Assessee). The appeals were listed for appropriate orders due to low tax effect. The Court noted that the appeals were to be disposed of in light of Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes, which revised monetary limits for filing appeals. The circular specified monetary limits for appeals before the Appellate Tribunal (Rs. 50,00,000), High Court (Rs. 1,00,00,000), and Supreme Court (Rs. 2,00,00,000). The Court reserved liberty for the Revenue to revive the appeals in case of any difficulty.

What were the issues?

1. Whether the appeals should be disposed of in view of the low tax effect as per Circular No. 17/2019? (Question of law) Assessee's Contention: The assessee did not present any arguments as the appeals were not pressed by the Revenue. The judgment does not record any specific arguments from the assessee. Revenue's Contention: The Revenue stated that both tax appeals are not pressed in view of the low tax effect, having regard to Circular No. 17/2019 dated August 8, 2019. The Revenue relied on Circular No. 17/2019.

AI-generated summary — verify with the full judgment below

C/TAXAP/1972/2009 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1972 of 2009 With R/TAX APPEAL NO. 155 of 2010 ========================================================== COMMISSIONER OF INCOME TAX GANDHINAGAR Versus GUJARAT STATE ENERGY GENERATION LTD ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR.JUSTICE A.C. RAO

Date : 09/09/2019

COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. The Registry has notified the captioned appeals for the purpose of passing appropriate orders. The captioned appeals have been notified because of the low tax effect. These appeals are to be disposed of keeping in mind the Circular No.17/2019, dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi. 2. Both the tax appeals are not pressed in view of the low tax effect having regard to the Circular No.17/2019, dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi. 3. According to the new policy as reflected from the Circular referred Page 1 of 2

C/TAXAP/1972/2009 ORDER to above, the table for monetary limits is as follows: Sr. No. Appeals/SLPs in Incometax matters Monetary Limit (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000 4. In view of the aforesaid, both the appeals are disposed of accordingly. In case of any difficulty, we reserve the liberty for the Revenue to revive the tax appeal. (J. B. PARDIWALA, J) (A. C. RAO, J) aruna Page 2 of 2

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