( 2026:JHHC:13154-DB ) 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 2551 of 2026 Ranjan Mittal is a proprietor of M/s Mittal Sales & Marketing having its registered office at Gobind Nagar, Kadma, Jamshedpur 831005. The present petition is being instituted by Shri. Ranjan Mittal, aged about 43 years, S/o Shambhu Prasad Mittal, R/o 13, River View, Bank Colony, P.O. & P.S.- Kadma, Jamshedpur, Jharkhand-831005. …. …. Petitioner Versus 1. Union of India, Ministry of Finance, Department of Revenue through its Secretary having its office at North Block, Central Po7PS- New Delhi & Secretariat, PO & PS- New Delhi, New Delhi - 110001. 2. Assistant Commissioner of Income Tax, having its office at Central Circle, Jamshedpur, Office Road, P.O. & P.S.- Sakchi, Jamshedpur, Jharkhand-831001 3. Director General of Income Tax (Investigation), having its office at Central Revenue Building, Birchand Patel Marg, P.O. & P.S.- Bailey Road, Patna, Bihar 800001. 4. Income Tax Officer, Ward 1(4), Income Tax Office. Office Road, P.O. & P.S.- Sakchi, Jamshedpur, Jharkhand-831001. … ... Respondents ------ CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ------ For the Petitioner : Mr Rohit, Advocate For the Resp-UOI : Mr Prashant Pallav, ASGI For the Resp. Nos. 2 to 4 : Mr Kumar Vaibhav, Sr. SC Mr Anurag Vijay, Jr. SC Mr. Durgesh Agarwal, AC to Sr. SC ----- 02 /Dated: 04.05.2026 1. Heard the learned counsel for the parties. 2. Learned counsel for the parties agree that the issue in this petition stands covered by our order dated 07.04.2026, disposing of W.P.(T) No. 2270 of 2026 (M/s Ranjan Construction Vs. Union of India & Ors.). Therefore, by adopting the reasonings in the above referred order, we dispose of this petition, by granting the petitioner liberty to challenge the impugned assessment order by way of an appeal. ( 2026:JHHC:13154-DB ) 2 3. All contentions of all parties are left explicitly open and the Appellate Authority need not be influenced by such observations while deciding the appeal, should such appeal by filed by the petitioner. 4. This petition is disposed of with the liberty in the above terms. No costs. (M.S. Sonak, C.J.) (Rajesh Shankar, J.) May 04, 2026 Ranjeet / R.Kr. NAFR Uploaded on 05.05.2026