Neutral Citation No. 2026:JHHC:25865-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI T.A. No. 115 of 2026 Principal Commissioner of Income Tax, Dhanbad, having his office at Aaykar Bhawan, Luby Circular Road, Dhanbad, P.O.,P.S. and District- Dhanbad, through Sanjeev Kashyap, aged about 54 years, son of late Sabha Jeet, having office at Aaykar Bhawan, Luby Circular Road, Dhanbad, P.O., P.S. and District-Dhanbad …….. Respondent/ Appellant Versus Surya Realcon Private Limited, through its Director, having address at 106LA, Rameshwar Bhawan, Saraidhela, Dhanbad-828127 (Jharkhand), PAN-AANCS0573L, P.O. and P.S. Saraidhela, District- Dhanbad …….. Appellant/Respondent --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Appellant: Mr Kumar Vaibhav, Advocate Ms Saudamini Gupta, Jr. S.C. Mr Durgesh Agarwal, A.C. to Sr. S.C. --------- 02/Dated: 27.08.2026 1. In this appeal, we note that the tax effect is only Rs. 3,82,742/- which is much below the ceiling prescribed in the various CBDT instructions. 2. Mr Kumar Vaibhav, however, submits that the matter would fall under Exception 3.1(a) of CBDT Circular No. 05 of 2024 dated 15th of March 2024. 3. We have examined the CBDT Circular and the issue raised in this appeal. We are satisfied that this exception will not be attracted in the present case. Neutral Citation No. 2026:JHHC:25865-DB 4. Accordingly, this appeal is disposed of on the ground of low tax effect. 5. IAs, if any pending in this appeal, will not survive and are disposed of. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) August 27, 2026 N.A.F.R. Manoj/Sharda/Cp.2 Uploaded on 31.08.2026