TRANSPEK IND LTD Tax Appeal Dismissed (<Rs2 Cr)

Authority: High Court of Gujarat at Ahmedabad

Order Date: 24 September 2026

Case Overview

• Parties: J C I T (ASST) SPECIAL RANGE-3 BARODA (appellant) vs TRANSPEK IND LTD (opponent).
• The appeal concerned a tax liability where the appellant claimed the tax effect was less than Rs 2 crore.
• The Court referred to Circular No 9 of 2024 dated 17 September 2024, which stipulates that appeals with tax effect below Rs 2 crore are not maintainable.
• The bench comprised Hon’ble Mr. Justice A.S. Supehia and Hon’ble Ms. Justice Vaibhavi D. Nanavati.

Final Outcome

• The appeal is disposed on the ground of low tax effect, with a liberty granted to revive the appeal in case of difficulty.

Topics: Tax Appeal, Judicial Disposition