IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 472 of 2019 With R/TAX APPEAL NO. 487 of 2019 With R/TAX APPEAL NO. 501 of 2019 With R/TAX APPEAL NO. 502 of 2019 With R/TAX APPEAL NO. 516 of 2019 With R/TAX APPEAL NO. 519 of 2019 With R/TAX APPEAL NO. 522 of 2019 With R/TAX APPEAL NO. 533 of 2019 With R/TAX APPEAL NO. 570 of 2019 ========================================================== PRINCIPAL COMMISSIONER INCOME TAX,SURAT-1 Versus SMT.JASHUBEN RAMESHBHAI PATEL ========================================================== Appearance: MRS KALPANA K RAVAL(1046) for the Appellant(s) No. 1 MS VAIBHAVI K PARIKH(3238) for the Opponent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 13/01/2026 COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Learned Senior Standing Counsel Mr.Karan Sanghani has submitted that he will be replacing learned Senior Standing Counsel Mrs.Kalpana Raval. Registry to accept his appearance note, as and when it is filed. 2. Learned Senior Standing Counsel Mr.Sanghani for the appellants has submitted that the tax effect in the present appeals are less than Rs.2 p. 1 crores and as per the Circular No.9 of 2024 dated 17.09.2024, the same would not be maintainable. 3. In view of the above statement, the Tax Appeals are hereby 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/S-9,15,21,23,29 p. 2 Original copy of this order has been signed by the Hon'ble Judges.