PRINCIPAL COMMISSIONER INCOME TAX,SURAT-1 vs. SMT.JASHUBEN RAMESHBHAI PATEL

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TAXAP/472/2019HC GujaratGJHC24014637201913 January 2026Bench: HONOURABLE MR. JUSTICE A.S. SUPEHIA,HONOURABLE MR. JUSTICE PRANAV TRIVEDI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Gujarat disposed of the Tax Appeals on the ground of low tax effect. The court accepted the submission made by the learned Senior Standing Counsel for the appellants (Revenue) that the tax effect in the present appeals was less than Rs. 2 crores. Citing Circular No. 9 of 2024 dated 17.09.2024, the court held that such appeals would not be maintainable. The appeals were disposed of with a liberty to revive in case of difficulty. No decision was made on the merits of the substantive tax issues.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax, Surat-1 against the assessee, Smt. Jashuben Rameshchandra Patel. The appeals challenged orders from the Income Tax Appellate Tribunal (ITAT). The specific assessment years are not mentioned in the provided text. The procedural history involves the appeals being listed before the High Court of Gujarat. The Revenue's counsel submitted that the tax effect in these appeals was less than Rs. 2 crores.

What were the issues?

1. Whether the Tax Appeals are maintainable in light of the low tax effect, as per Circular No. 9 of 2024 dated 17.09.2024? (Question of law) Assessee's Contention: The Revenue's counsel argued that the tax effect in the present appeals is less than Rs. 2 crores and, as per Circular No. 9 of 2024 dated 17.09.2024, the appeals would not be maintainable. Revenue's Contention: Not recorded, as the Revenue's counsel made the submission regarding maintainability.

AI-generated summary — verify with the full judgment below

C/TAXAP/472/2019 ORDER DATED: 13/01/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 472 of 2019 With R/TAX APPEAL NO. 487 of 2019 With R/TAX APPEAL NO. 501 of 2019 With R/TAX APPEAL NO. 502 of 2019 With R/TAX APPEAL NO. 516 of 2019 With R/TAX APPEAL NO. 519 of 2019 With R/TAX APPEAL NO. 522 of 2019 With R/TAX APPEAL NO. 533 of 2019 With R/TAX APPEAL NO. 570 of 2019 ========================================================== PRINCIPAL COMMISSIONER INCOME TAX,SURAT-1 Versus SMT.JASHUBEN RAMESHBHAI PATEL ========================================================== Appearance: MRS KALPANA K RAVAL(1046) for the Appellant(s) No. 1 MS VAIBHAVI K PARIKH(3238) for the Opponent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI

Date : 13/01/2026 COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Learned Senior Standing Counsel Mr.Karan Sanghani has submitted that he will be replacing learned Senior Standing Counsel Mrs.Kalpana Raval. Registry to accept his appearance note, as and when it is filed. 2. Learned Senior Standing Counsel Mr.Sanghani for the appellants has submitted that the tax effect in the present appeals are less than Rs.2 Page 1 of 2

C/TAXAP/472/2019 ORDER DATED: 13/01/2026 crores and as per the Circular No.9 of 2024 dated 17.09.2024, the same would not be maintainable. 3. In view of the above statement, the Tax Appeals are hereby disposed of on the ground of low tax effect with a liberty to revive in case of difficulty. Registry to place a copy of this order in the connected matter(s).

Sd/- (A. S. SUPEHIA, J) Sd/- (PRANAV TRIVEDI, J) NVMEWADA/S-9,15,21,23,29 Page 2 of 2 Original copy of this order has been signed by the Hon'ble Judges. Digitally signed by: NEHABEN VINODBHAI MEWADA(HC01571), PRIVATE SECRETARY, at High Court of Gujarat on 13/01/2026 15:08:29

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