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2025 DAILYLAW 41525 (JHR)

The Commissioner Of Income Tax Central v. Ms Gahna

T.A./18/2016 · 2025-12-08

Rajesh Shankar

body2025

Judgment text

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Neutral Citation No. ( 2025:JHHC:36676-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 18 of 2016 The Commissioner of Income Tax (Central), Central Revenue Building, Bir Chand Patel Marg, P.O.- G.P.O., P.S.- Kotwali, District: Patna. ... Appellant Versus M/S. Gahna, Check Post Chas, P.O. & P.S.- Chas, District: Bokaro. ... Respondent --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Appellant: Mr. Kumar Vaibhav, Sr. S.C. Mr. Anurag Vijay, Jr. S.C. Mr. Durgesh Agarwal, Advocate --------- 09/Dated: 08.12.2025 Tarlok Singh Chauhan, C.J.(Oral) 1. The tax effect in this case admittedly is below the threshold as stipulated in the Instructions dated 17th September, 2024. 2. Therefore, the appellant at this stage is permitted to withdraw this appeal. However, it is made clear that in case any contrary instruction is issued by the Department subsequently, the appellant would be at liberty to revive this appeal. 3. This appeal is disposed of accordingly. 4. Pending application(s), if any, shall also stand disposed of. (Tarlok Singh Chauhan, C.J.) (Rajesh Shankar, J.) December 08 , 2025 N.A.F.R. Manoj/Pramanik/Cp.2 Uploaded on 09.12.2025