COMMISSIONER OF INCOME TAX-IIversusE INFOCHIPS LTD
- Disposal
- 46-ANY OTHER MODE @ FH
Holding
The appeal was dismissed because the tax effect was below Rs.2 crore, making it non‑maintainable under Circular No.9 of 2024.
Summary
The Commissioner of Income Tax-II appealed against E Infochips Ltd concerning a tax liability. The appellant argued that the tax effect in the appeal was less than Rs.2 crore. The appellant relied on Circular No.9 of 2024 dated 17 September 2024, which stipulates that appeals with a tax effect below Rs.2 crore are not maintainable. The court examined whether the circular applied to the present appeal. Finding that the tax effect indeed fell below the threshold, the court held the appeal non‑maintainable. Consequently, the appeal was disposed of, with liberty to revive the matter if any difficulty arises.
Issues considered
- Whether a tax appeal with a tax effect of less than Rs.2 crore is maintainable under Circular No.9 of 2024
Subjects
Judgment
C/TAXAP/1710/2009 ORDER DATED: 21/01/2026
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 1710 of 2009
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COMMISSIONER OF INCOME TAX-II
Versus
E INFOCHIPS LTD
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Appearance:
DEV D PATEL(8264) for the Appellant(s) No. 1
MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 21/01/2026
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
Learned Senior Standing Counsel Mr.Patel for
the appellant has submitted that the tax effect
in the present appeal is less than Rs.2 crores
and as per the Circular No.9 of 2024 dated
17.09.2024, the same would not be maintainable.
In view of the above statement, the Tax
Appeal is hereby 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)
NVMEWADA/8
Original copy of this order has been signed by the Hon'ble Judges.
Digitally signed by: NEHABEN VINODBHAI MEWADA(HC01571), PRIVATE SECRETARY, at High Court of Gujarat on 21/01/2026 18:11:48
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