THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL, AHMEDABAD v. SUJAN INFRASTRUCTURE PVT. LTD.

C/TAXAP/335/2020 ORDER DATED: 09/12/2024

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

R/TAX APPEAL NO. 335 of 2020

========================================================== THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL,

AHMEDABAD Versus

SUJAN INFRASTRUCTURE PVT. LTD. ========================================================== Appearance: MR.VARUN K.PATEL(3802) for the Appellant(s) No. 1 MS VAIBHAVI K PARIKH(3238) for the Opponent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY

Date : 09/12/2024

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

Learned Senior Standing Counsel Mr. Varun K. Patel 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.

(BHARGAV D. KARIA, J)

(D.N.RAY,J) RAGHUNATH R NAIR

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