2026:JHHC:25460-DB p. 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 6251 of 2026 Madhu Korah @ Madhu Kora, aged about 52 years, son of Sri Rasika Korah, resident of Village Patahatu, P.O. Muluka, Jagannathpur, P.S. Gua, District West Singhbhum (Jharkhand). ... Petitioner Versus 1. Income Tax Department, Director General Income-tax, Patna, having its office at C.R. Building, B.C. Patel Marg, P.O. GPO, P.S. Kotwali, District Patna (Bihar). 2. The Commissioner of Income-Tax, Appeal, CIT(A), Patna-3, Bihar, having its office at C.R Building, B.C. Patel Marg, P.O. GPO, P.S. Kotwali, District Patna (Bihar). 3. Deputy Commissioner of Income-Tax (as per the knowledge of the petitioner), Central Circle, Jamshedpur, Jharkhand, having office at 47 Circuit House Area, Jamshedpur, P.O. CH Area, P.S. Bistupur, District East Singhbhum (Jharkhand). 4. Assistant Commissioner of Income-Tax, Central Circle, Jamshedpur, Jharkhand, having office at 47 Circuit House Area, Jamshedpur, P.O. CH Area, P.S. Bistupur, District East Singhbhum (Jharkhand). 5. Joint Commissioner, Income-Tax, Central Circle-2, Ranchi, having office at Mahabir Tower, Main Road, Ranchi, P.O. GPO, P.S. Lower Bazar, District Ranchi ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK ROSHAN --------- For the Petitioner: Mr. Sharwan Jha, Advocate (Through V.C.) For the Resp.-I.T. Dept.: Ms. Saudamini Gupta, Jr.S.C. --------- 02/Dated: 24.08.2026 1. Mr. Sharwan Jha, the learned counsel for the petitioner, (through V.C.) after arguing the matter for some time, seeks leave to withdraw this petition with liberty to raise all permissible pleas, including the pleas raised in this petition before the appellate authority. 2. Accordingly, we grant leave to withdraw this petition with liberty as prayed for. 2026:JHHC:25460-DB p. 2 3. All contentions of all parties are however left open to be determined by the appellate authority in the first instance. 4. The petition is disposed of with liberty in the above terms and no order for costs. 5. Interlocutory applications, if any, will not survive and are disposed of. (M. S. Sonak, C.J.) (Deepak Roshan, J.) 24.08.2026 N.A.F.R. APK/Amar Uploaded on 25.08.2026