PRINCIPAL COMMISSIONER INCOME TAX, SURAT 2 vs. M/S SHREE INFRA RIVER VIEW HEIGHTS

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TAXAP/533/2019HC GujaratGJHC24046283201913 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 disposed of the Tax Appeals on the ground of low tax effect. The Court accepted the submission made by the Revenue that the tax effect in the present appeals is 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 deemed the appeals not maintainable on this basis. The appeals were disposed of with a liberty to the appellant to revive them in case of difficulty. No decision was made on the merits of the substantive tax issues.

What were the facts?

These are multiple Tax Appeals filed by the Principal Commissioner of Income Tax, Surat-1, against Smt. Jashuben Ramesh bhai Patel. The appeals pertain to various assessment years, though not explicitly stated in the provided text. The core of the matter is the challenge to an order or action by a lower authority, which is the subject of these appeals before the High Court. The procedural history indicates that the appeals were listed for hearing. The tax effect in these appeals is stated to be less than Rs. 2 crores.

What were the issues?

1. Whether the Tax Appeals are maintainable before the High Court given the tax effect? The Revenue (Principal Commissioner Income Tax, Surat-1) contended 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. The Assessee's contentions are not recorded in the provided text.

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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