Pr. Commissioner Of Income Tax 1, Surat vs Daminiben Amitbhai Shah
2026 Latest Caselaw 777 Guj

Gujarat High Court

Pr. Commissioner Of Income Tax 1, Surat vs Daminiben Amitbhai Shah on 25 February, 2026

Author: A.S. Supehia

Bench: A.S. Supehia

                                                                                                             NEUTRAL CITATION




                            C/TAXAP/212/2022                                   ORDER DATED: 25/02/2026

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                               IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                                               R/TAX APPEAL NO. 212 of 2022
                      =============================================
                                     PR. COMMISSIONER OF INCOME TAX 1, SURAT
                                                      Versus
                                            DAMINIBEN AMITBHAI SHAH
                      =============================================
                      Appearance:
                      KARAN G SANGHANI(7945) for the Appellant(s) No. 1
                      MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1
                      =============================================
                        CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
                              and
                              HONOURABLE MR. JUSTICE PRANAV TRIVEDI

                                                       Date : 25/02/2026

                                           ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

Learned Senior Standing Counsel Mr.Karan G. Sanghani, for the appellant submitted that the tax effect in this appeal is less than Rs.2 crores and as per the Circular No.9 of 2024 dated 17.09.2024 this Tax Appeal would not be maintainable.

In view of the above statement, the Tax Appeal is disposed of on the ground of low tax effect with a liberty to revive in case of difficulty.

Sd/-

(A. S. SUPEHIA, J)

Sd/-

(PRANAV TRIVEDI,J) MAHESH/18