C/TAXAP/1710/2009 ORDER DATED: 21/01/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1710 of 2009 ========================================================== COMMISSIONER OF INCOME TAX-II Versus E INFOCHIPS LTD ========================================================== Appearance: DEV D PATEL(8264) for the Appellant(s) No. 1 MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1 ========================================================== 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 p. 1 Original copy of this order has been signed by the Hon'ble Judges.