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Gujarat High Court
Principal Commissioner Of Income ... vs Gujarat State Energy Generation Ltd on 18 March, 2026
Author: A.S. Supehia
Bench: A.S. Supehia
NEUTRAL CITATION
C/MCA/702/2026 ORDER DATED: 18/03/2026
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/MISC. CIVIL APPLICATION (FOR RECALL) NO. 702 of 2026
In R/TAX APPEAL/1972/2009
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PRINCIPAL COMMISSIONER OF INCOME TAX-3, AHMEDABAD
Versus
GUJARAT STATE ENERGY GENERATION LTD.
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Appearance:
MS MAITHILI D MEHTA(3206) for the Applicant(s) No. 1
MR B S SOPARKAR for MRS SWATI SOPARKAR(870) for Opponent No. 1
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CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 18/03/2026
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
1. This application has been filed by the applicant - Revenue, seeking
revival of Tax Appeal No.1972 of 2009, which came to be disposed of
vide order dated 09.09.2019 by the Coordinate Bench, by recording thus:
"1. The Registry has notified the captioned appeals for the purpose of
passing appropriate orders. The captioned appeals have been notified
because of the low tax effect. These appeals are to be disposed of keeping
in mind the Circular No.17/2019, dated 8th August, 2019 issued by the
Government of India, Ministry of Finance, Department of Revenue,
Central Board Direct Taxes, New Delhi.
2. Both the tax appeals are not pressed in view of the low tax effect
having regard to the Circular No.17/2019, dated 8th August, 2019 issued
by the Government of India, Ministry of Finance, Department of Revenue,
Central Board Direct Taxes, New Delhi.
3. According to the new policy as reflected from the Circular referred to
above, the table for monetary limits is as follows:
Sr. Appeals/SLPs in Incometax Monetary Limit
No. matters (Rs.)
1. Before Appellate Tribunal 50,00,000
2. Before High Court 1,00,00,000
3. Before Supreme Court 2,00,00,000
NEUTRAL CITATION
C/MCA/702/2026 ORDER DATED: 18/03/2026
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4. In view of the aforesaid, both the appeals are disposed of accordingly.
In case of any difficulty, we reserve the liberty for the Revenue to revive
the tax appeal."
2. Thus, there were two tax appeals which were disposed of on
account of low tax effect, and the Coordinate Bench had reserved liberty
in favour of the applicant - Revenue to revive the Tax Appeal in case of
any difficulty. It is pertinent to note that wisdom has prevailed upon
hearing Tax Appeal No.1973 of 2009, and during the hearing, the
applicant - Revenue has realised that Tax Appeal No.1972 of 2009
remained to be revived.
3. Learned Senior Standing Counsel Ms.Maithili Mehta appearing for
the applicant - Revenue has contended that the tax effect involved in the
said appeal is beyond the limit prescribed, and hence, the tax appeal may
be recalled.
4. Learned advocate Mr.B.S.Soparkar is unable to dispute the
aforesaid facts. However, in view of the liberty reserved in favour of the
Revenue, the captioned Tax Appeal is revived to its original status. We
have noticed that the approach of the Revenue was very casual, and
wisdom has prevailed upon the Revenue to revive the captioned Tax
Appeal only after Tax Appeal No.1973 of 2009, filed by the applicant -
Revenue, is being heard by this Court.
5. In view of the aforesaid and considering the casual approach of the
Revenue, we deem it appropriate to impose a cost of Rs.5,000/-, which
shall be deposited before the Registry of this Court. The appellant-
Revenue shall also provide the second set of papers of the captioned Tax
Appeal.
NEUTRAL CITATION
C/MCA/702/2026 ORDER DATED: 18/03/2026
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6. The Registry shall list the captioned Tax Appeal on 20.03.2026 and
permit the appellant - Revenue to have photocopies of the papers of Tax
Appeal No.1972 of 2009.
Accordingly, the Misc. Civil Application stands disposed of.
Sd/- .
(A. S. SUPEHIA, J)
Sd/- .
(PRANAV TRIVEDI,J)
Radhika/6
