PRINCIPAL COMMISSIONER INCOME TAX, SURAT 2 vs. SHREE GOKUL DEVELOPERS

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TAXAP/519/2019HC GujaratGJHC24046285201913 January 2026Bench: HONOURABLE MR. JUSTICE A.S. SUPEHIA,HONOURABLE MR. JUSTICE PRANAV TRIVEDI2 pages
AI SummaryDisposed of

What did the High Court hold?

The High Court of Gujarat, in a common oral order, disposed of the Tax Appeals. The Court accepted the submission made by the Revenue's counsel regarding the low tax effect. Citing Circular No. 9 of 2024 dated 17.09.2024, the Court held that appeals with a tax effect below Rs. 2 crores were not maintainable. Consequently, the appeals were disposed of on this ground. The Court granted liberty to the appellant (Revenue) to revive the appeals in case of any difficulty. No decision was made on the merits of the underlying tax disputes.

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 pertained to various assessment years, though not explicitly stated in the provided text. The core of the dispute and the specific order or action under challenge are not detailed. The procedural history indicates that the appeals reached the High Court of Gujarat. The key development was the submission by the Revenue's counsel regarding the tax effect of the appeals.

What were the issues?

The primary issue before the High Court was whether the present Tax Appeals were maintainable. The Revenue, represented by learned Senior Standing Counsel Mr. Karan Sanghani, contended that the tax effect in these appeals was less than Rs. 2 crores. Reliance was placed on Circular No. 9 of 2024 dated 17.09.2024, which, according to the Revenue, rendered appeals with such a low tax effect not maintainable. The assessee's contentions are not recorded in the judgment.

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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