PRINCIPAL COMMISSIONER INCOME TAX, SURAT 2 vs. M/S GIRIRAJ DEVELOPERS

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TAXAP/570/2019HC GujaratGJHC24046280201913 January 2026Bench: HONOURABLE MR. JUSTICE A.S. SUPEHIA,HONOURABLE MR. JUSTICE PRANAV TRIVEDI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Gujarat, acknowledging the submission made by the learned Senior Standing Counsel for the appellants (Principal Commissioner of Income Tax), disposed of the Tax Appeals. The basis for disposal was the low tax effect, stated to be less than Rs. 2 crores, in line with Circular No. 9 of 2024 dated 17.09.2024. The Court granted liberty to the appellants to revive the appeals in case of any difficulty. The finding is that the appeals are not maintainable on account of the low tax effect as per the prevailing circular. The ratio decidendi is that appeals with a tax effect below a certain threshold, as stipulated by CBDT circulars, are not to be pursued by the revenue, thus promoting judicial economy. No specific issue was left undecided; the entire appeal was disposed of on a preliminary ground.

What were the facts?

These are multiple Tax Appeals filed by the Principal Commissioner of Income Tax, Surat-1, against Smt. Jashuben Rameshsinh 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 an authority, which is the subject of these appeals. The procedural history indicates that the appeals have reached the High Court. 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 this Court given the tax effect is less than Rs. 2 crores, as per Circular No. 9 of 2024 dated 17.09.2024? (Question of law) Assessee's Contention: The revenue, through its learned Senior Standing Counsel, argued 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, it was submitted that such appeals would not be maintainable. Revenue's Contention: The revenue (appellant) made the submission regarding the low tax effect and non-maintainability based on the circular.

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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