PRINCIPAL COMMISSIONER INCOME TAX, SURAT 2 vs. M/S VISHWAS CORPORATION

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TAXAP/502/2019HC GujaratGJHC24046289201913 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 noted 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. Relying on Circular No. 9 of 2024 dated 17.09.2024, which stipulates that appeals with a tax effect below a certain threshold are not maintainable, the Court found the appeals to be not maintainable on this basis. The operative direction was to dispose of the appeals on this ground, with liberty granted to the appellant to revive the appeals in case of any 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 pertain to multiple assessment years, though not explicitly stated in the provided text. The core of the matter is the challenge to an order or action by an authority, which led to these appeals before the High Court. The procedural history indicates that these are Tax Appeals filed before the High Court of Gujarat at Ahmedabad. The amount in dispute is not explicitly stated but is referenced in relation to a circular concerning tax effect.

What were the issues?

1. Whether the present Tax Appeals are maintainable given the tax effect, as per Circular No. 9 of 2024 dated 17.09.2024? (Question of law) Assessee's Contention: The revenue, represented by learned Senior Standing Counsel Mr. Sanghani, argued that the tax effect in the present appeals is less than Rs. 2 crores. Therefore, 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 is the appellant and 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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