THE PR. COMMISSIONER OF INCOME TAX-9 vs. G. L. CONSTRUCTIONS PVT. LTD.

PDF · subscribers

ITXA/3324/2018HC BombayHCBM02021663201823 December 2025Author: HON'BLE SHRI JUSTICE R. I. CHAGLA,HON'BLE SHRI JUSTICE FARHAN PARVEZ DUBASH2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Judicature at Bombay disposed of the Income Tax Appeal on the ground that the tax effect involved, which is Rs. 1,67,83,666/-, is below the threshold of Rs. 2 Crores as per the CBDT Circular dated 17th September 2024. The Court held that in view of this tax effect, the appeal should be disposed of. No order as to costs was made. The Court granted liberty to revive the appeal in the event the tax effect was not within the parameters of the said Circular. The specific merits of the disputed claim were not adjudicated upon.

What were the facts?

This matter concerns Income Tax Appeal No. 3324 of 2018 filed by the Principal Commissioner of Income Tax-9 (the Revenue) against G.L. Construction Pvt. Ltd. (the Assessee). The disputed claim in the appeal is valued at Rs. 1,67,83,666/-. The appeal is before the High Court of Judicature at Bombay. The procedural history leading to this hearing is not detailed, but the appeal is being disposed of based on the tax effect.

What were the issues?

1. Whether the Income Tax Appeal is maintainable given the tax effect? The Revenue's contention is that the appeal's disputed claim of Rs. 1,67,83,666/- is below the threshold stipulated by the CBDT Circular dated 17th September 2024 for filing appeals, which sets a limit of Rs. 2 Crores. Therefore, the appeal should be disposed of on this ground. The Assessee's contentions are not recorded in the judgment. The judgment does not mention any specific arguments made by the Assessee regarding the merits of the case or the applicability of the CBDT circular.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Pr. Comm. of Income Tax-9 Vs. G.L. Construction Pvt. 9.ITXA/3324/2018 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 3324 OF 2018 The Pr. Commissioner of Income Tax – 9. … Appellant V/s. G.L. Construction Pvt. Ltd., … Respondent _______________________________________ Mr. Suresh Kumar for Appellant. Mr. P. C. Tripathi i/b. Mr. Rajendra for Respondent. _______________________________________ CORAM : R.I. CHAGLA AND FARHAN P. DUBASH, JJ. DATE : 23rd DECEMBER 2025

ORDER :

We have perused the disputed claim in the above Income Tax Appeal which is valued at Rs. 1,67,83,666/- and thus below the tax effect of Rs. 2 Crores as per the CBDT Circular dated 17th September 2024. 2. In view of the tax effect, as the present Income Tax Appeal is below Rs. 2 Crores as per said CBDT Circular dated 17th September 2024, we dispose of the Income Tax Appeal on that ground. There shall be no order as to costs. ------------------------------------- Order dated 23rd December 2025

Pr. Comm. of Income Tax-9 Vs. G.L. Construction Pvt. 9.ITXA/3324/2018

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.] Ajay Jadhav 9.ITXA/3324/2018 ------------------------------------- Order dated 23rd December 2025 JYOTI PRAKASH PAWAR PRAKASH PAWAR Date: 2025.12.23 19:21:12 +0530

Recent GST High Court judgments

Search GST case law →