2026:JHHC:6765-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 13 of 2007 Commissioner of Income Tax, Central, Central Revenue Building, Birchand Patel Marg, Patna - 01. ... ... Appellant Versus M/s. Adharshila Structures Pvt. Ltd. 3rd street, Shukla Colony, P.O. & P.S. Doranda, Hinoo, Ranchi. ... Respondent --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE GAUTAM KUMAR CHOUDHARY --------- For the Appellant: Mr. Anurag Vijay, Standing Counsel (I.T.) For the Respondent: Mr. Amit Kumar Das, Advocate. --------- 26/Dated: 13.03.2026 1. Heard learned counsel for the parties. 2. The tax effect in this appeal is admittedly below Rs. 2 crores. However, Mr. Anurag Vijay, learned counsel for the appellant, states that he has no instructions to withdraw this appeal. 3. Accordingly, we dispose of this appeal on the grounds of low tax effect by keeping open the questions of law. 4. However, at the later stage, if the appellant finds that the matter is covered by any of the exceptions in the CBDT circulars, liberty is granted to the appellant to apply for restoration of this appeal 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 appeal is 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. APK/VK Uploaded on 16.03.2026