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2026:JHHC:6762-DB
IN THE HIGH COURT OF JHARKHAND AT RANCHI
Tax Appeal No. 38 of 2011 The Commissioner of Income Tax (Central), Central Revenue Building, Bir Chand Patel Marg, P.O. & P.S. Kotwali, District : Patna.
... ... Appellant
Versus Shri Tilak Raj Ajmani, Proprietor: M/s Ranchi Tent House, Dalpatti, Church Road, P.O. GPO & P.S. Lower Bazar, District : Ranchi.
...
Respondent
With
Tax Appeal No. 39 of 2011 The Commissioner of Income Tax (Central), Central Revenue Building, Bir Chand Patel Marg, P.O. & P.S. Kotwali, District : Patna.
... ... Appellant
Versus Shri Tilak Raj Ajmani, Proprietor : M/s Ranchi Tent House, Dalpatti, Church Road, P.O. GPO & P.S. Lower Bazar, District : Ranchi.
...
Respondent
With
Tax Appeal No. 40 of 2011 The Commissioner of Income Tax (Central), Central Revenue Building, Bir Chand Patel Marg, P.O. & P.S. Kotwali, District : Patna.
... ... Appellant
Versus Shri Tilak Raj Ajmani, Proprietor : M/s Ranchi Tent House, Dalpatti, Church Road, P.O. GPO & P.S. Lower Bazar, District : Ranchi.
...
Respondent
--------- 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: Mr. Parth Jalan, Advocate.
--------- 10/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.
2026:JHHC:6762-DB
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. 5. The appeals are disposed of with liberty in the above terms. No Costs. 6. Pending Interlocutory Applications, if any, do not survive and are disposed of.
(M. S. Sonak, C.J.)
(Gautam Kumar Choudhary, J.) 13.03.2026
N.A.F.R.
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Uploaded on 16.03.2026