2026:JHHC:9125-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 68 of 2008 Commissioner of Income Tax, Central, Central Revenue Building, Beer Chand Patel Marg, Patna-800001 ... Appellant Versus Dr. Birsa Oraon, Sarna Niwas, Booty More, Ranchi ... Respondent --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Appellant: Mr. Kumar Vaibhav, Sr. S.C. Mr. Durgesh Agarwal, Advocate. For Respondent: Mr. D.V. Pathy, Sr. Advocate Mr. Sadashiv Tiwari, Advocate Mr. Abhishek Kumar, Advocate. --------- 04/Dated: 01.04.2026 1. Heard learned counsel for the parties. 2. The tax effect in this appeal is less than Rs.2 crores. Though, attempt is made to rely upon the exception carved out in clause 3.1 (c) of CBDT Circular No. 5 of 2024 dated 15.03.2024, following the view taken by the Bombay High Court in the case of Principal Commissioner of Income Tax vs. Premier Industrial Corporation Ltd., [2025] 172 Taxmann.com 289 (Bombay) and CIT vs. V.M. Salgaonkar and Brothers (P) Ltd [2024] 169 Taxmann.com 597 (Bombay), we dispose of this appeal on the ground of low tax effect by keeping the question of law open. 3. Incidentally, the above two decisions of the Bombay High Court have been followed by this Court in the case of the Commissioner of Income Tax (Central) vs. M/s. Rungta Project Ltd. in Tax Appeal No. 27 of 2016 disposed of on 25.02.2026. 4. Accordingly, this appeal is disposed of on the ground of low tax effect by keeping the question of law open. No costs. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) 01.04.2026 N.A.F.R. APK/VK Uploaded on 06.04.2026