PRINCIPAL COMMISSIONER OF INCOME TAX-29 MUMBAI vs. JIGAR M SHAH
What did the High Court hold?
The High Court disposed of the Income Tax Appeal on the ground that the tax effect, amounting to Rs. 73.55 lakh, was below the threshold of Rs. 2 Crores stipulated in the CBDT Circular dated September 17, 2024. Consequently, the appeal was disposed of on this procedural basis. The Court granted liberty to the Revenue to revive the appeal if the tax effect was found to be outside the parameters of the said Circular. No order as to costs was made. The merits of the disputed claim were not adjudicated.
What were the facts?
This matter concerns Income Tax Appeal No. 2931 of 2018 filed by the Principal Commissioner of Income Tax – 29, Mumbai (the Revenue) against Jigar M. Shah (the assessee). The disputed claim in the appeal is valued at Rs. 73.55 lakh. The appeal was listed before the Bombay High Court on December 18, 2025. The Revenue was represented by Ms. Adyasha Das, while no one appeared for the Respondent assessee. The Court noted the tax effect of the appeal and its value in relation to a CBDT Circular.
What were the issues?
1. Whether the Income Tax Appeal, with a disputed claim of Rs. 73.55 lakh, is maintainable before the High Court in light of the monetary limits prescribed by the CBDT Circular dated September 17, 2024. (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The Revenue, by filing the appeal, implicitly contends that the matter is within the High Court's jurisdiction and should be decided on merits. However, the primary argument presented by the Court's observation revolves around the tax effect and the applicability of the CBDT Circular.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER :
We have perused the disputed claim in the above Income Tax Appeal which is valued at Rs. 73.55 lakh and thus below the tax effect of Rs. 2 Crores as per the CBDT Circular 17th September, 2024. 2. In view of the tax effect, as the present Income Tax ------------------------------------------------- Order dated December 20, 2025 JITENDRA SHANKAR NIJASURE JITENDRA SHANKAR NIJASURE Date: 2025.12.20 13:41:22 +0530
904-itxa-2931-2018.doc Principal Commissioner of Income Tax – 29, Mumbai v. Jigar M. Shah Appeal is below Rs. 2 Crores as per said CBDT Circular dated 17th September, 2024, we dispose of Income Tax Appeal on that ground. There shall be no order as to costs.
In the event the tax effect as involved is not within the parameters of the Circular dated 17th September 2024, liberty to revive this appeal. [FARHAN P. DUBASH, J.] [R.I. CHAGLA J.] 904-itxa-2931-2018.doc jsn. ------------------------------------------------- Order dated December 20, 2025
Recent GST High Court judgments
Search GST case law →- Pradeep Kumar Behera vs. Superintendent CGST And Central Excise., CuttackOrissa · 16 Oct 2026
- Manas Behera vs. Commissioner, CT And GST Odisha, CuttackOrissa · 16 Oct 2026
- Pramod Kumar Nayak vs. Superintendent, CGST And Central Excise, KendraparaOrissa · 16 Oct 2026
- Nirmal Kumar Sharma S/O Ram Swroop Sharma vs. Union Of INDIARajasthan · 16 Oct 2026
- Sh Umang Uniyal vs. Commissioner Department Of Central Goods And Services TaxUttarakhand · 16 Oct 2026
