C/TAXAP/1027/2008 ORDER DATED: 26/11/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1027 of 2008 With R/TAX APPEAL NO. 1028 of 2008 With R/TAX APPEAL NO. 1116 of 2008 With R/TAX APPEAL NO. 1993 of 2008 ========================================================== COMMISSIONER OF INCOME TAX-II Versus LABH CONSTRUCTION & INDUSTRIESLTD ========================================================== Appearance: DEV D PATEL(8264) for the Appellant(s) No. 1 MR MANISH J SHAH(1320) for the Opponent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 26/11/2025 COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) Learned Senior Standing Counsel Mr.Patel for the applicant(s) has submitted that the tax effect in these appeals are 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 Appeals are disposed of on the ground of low tax effect with a liberty to revive in case of difficulty. Registry to place a copy of this order in the connected matter(s). Sd/- (A. S. SUPEHIA, J) Sd/- (PRANAV TRIVEDI,J) NVMEWADA/13 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 27/11/2025 10:41:22