2026:JHHC:5321-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 59 of 2006 Commissioner of Income Tax, Central, Central Revenue Building, 3rd Floor, Birchand Patel Marg, Patna-800001 ... ... Appellant Versus Sri Ajay Kumar Murarka, Prop: Marketing & Manufacturing Co., Khemka Market, Jugsalai, Jamshedpur... … Respondent With Tax Appeal No. 52 of 2006 Commissioner of Income Tax, Central, Central Revenue Building, 3rd Floor, Birchand Patel Marg, Patna-800001 ... ... Appellant Versus Bimaldeep Mineral Pvt. Ltd., Khemka Market, PO & PS-Jugsalai, Jamshedpur ... … Respondent With Tax Appeal No. 60 of 2006 Commissioner of Income Tax, Central, Central Revenue Building, 3rd Floor, Birchand Patel Marg, Patna-800001 ... ... Appellant Versus Sri Ajay Kumar Murarka, Prop: Marketing & Manufacturing Co., Khemka Market, Jugsalai, Jamshedpur... … Respondent CORAM: HON’BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR For the Appellants : Mr. Kumar Vaibhav, Advocate Mr. Durgesh Agarwal, Advocate For the Respondents : Mrs. Darshana Poddar Mishra, Advocate Mr. Mahendra Kr. Chowdhary, Advocate Ms. Amrita Sinha, Advocate Mr. Devesh Poddar, Advocate ----- Order No. 13 Dated: 24.02.2026 1. In all these appeals instituted by the Revenue, we find that the tax effect is lesser than Rs. 2 crores. 2. Accordingly, in terms of CBDT Circular No. 9/2024 dated 17.09.2024, these appeals are disposed of leaving the question of law raised therein open. If at a later stage, the Revenue 2026:JHHC:5321-DB 2 discovers that the appeals fall within the exceptions, the appellants are given liberty to apply for restoration by filing an I.A within three months from today. 3. All these appeals are disposed of in the above terms. 4. Pending interlocutory application(s), if any, also stands disposed of. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) February 24, 2026 Manish/Ritesh Uploaded on 25.02.2026