C/TAXAP/335/2020 ORDER DATED: 09/12/2024
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 335 of 2020
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THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL,
AHMEDABAD
Versus
SUJAN INFRASTRUCTURE PVT. LTD.
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Appearance:
MR.VARUN K.PATEL(3802) for the Appellant(s) No. 1
MS VAIBHAVI K PARIKH(3238) for the Opponent(s) No. 1
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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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