What did the High Court hold?

The High Court disposed of the appeals on the grounds of low tax effect, keeping the questions of law open. Liberty was granted to apply for restoration if the matter is covered by exceptions in CBDT circulars.

The appeals were filed by the Commissioner of Income Tax. The tax effect in these appeals was admittedly below Rs. 2 crores. The appellant's counsel had no instructions to withdraw the appeals.

What were the issues?

The primary issue was whether appeals with a low tax effect should be dismissed, and the possibility of their restoration under specific circumstances.

State Bank of Hyderabad vs DCIT | Telangana High Court 2023

2026:JHHC:6771-DB 1

IN THE HIGH COURT OF JHARKHAND AT RANCHI

Tax Appeal No. 6 of 2006 Commissioner of Income Tax, Central, Patna, Central Revenue Building, 3rd floor, Birchand Patel Marg, Patna. – 800 001

... Appellant

Versus Jyoti Vikas Hire Purchase & Leasing Ltd, Bagla Mansion, Lalji Hirji Road, Ranchi - 01.

...

Respondent

With

Tax Appeal No. 7 of 2006 Commissioner of Income Tax, Central, Patna, Central Revenue Building, 3rd floor, Birchand Patel Marg, Patna. – 01 ... Appellant

Versus (Shri Raj Kumar Dhanuka), Adity Dhanuka, Saket Nagar, Kanke Road, P.O.-Kanke, P.S.-Gonda, Ranchi - 01.

--------- CORAM: HON’BLE THE CHIEF JUSTICE

HON’BLE MR. JUSTICE GAUTAM KUMAR CHOUDHARY

--------- For the Appellant/s: Mr. Kumar Vaibhav (Sr. S.C.) (Through VC)

Mr. Anurag Vijay (Jr. S.C.)

Mr. Durgesh Agarwal, Advocate.

Mr. Vishwajeet Singh, Advocate. For the Respondent/s: Mrs. Darshna Poddar Mishra, Advocate

Mr. Mahendra Kr. Choudhary, Advocate.

--------- 24/Dated: 13.03.2026

Heard learned counsel for the parties. 2. The tax effect in these appeals is admittedly below Rs. 2 crores. However, Mr. Kumar Vaibhav, learned counsel for the appellant/s, states that he has no instructions to withdraw these appeals. 3. Accordingly, we dispose of these appeals on the grounds of low tax effect by keeping open the questions of law. 4. However, at the later stage, if the appellant/s finds that the matter is covered by any of the exceptions in the CBDT circulars, liberty is granted to them to apply for restoration of these appeals by filing C.M.P. Such C.M.P. should however, be filed within a reasonable period not exceeding three months from today.

2026:JHHC:6771-DB 2

The appeals and I.A.s therein are disposed of with liberty in the above terms. No Costs.

(M. S. Sonak, C.J.)

(Gautam Kumar Choudhary, J.)

13.03.2026

N.A.F.R.

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Uploaded on 03.2026

STATE BANK OF HYDERABAD vs. THE DY COMMISSIONER OF INCOME TAX [ASSESSMENTS]

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