2026:JHHC:5608-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 56 of 2019 The Principal Commissioner of Income Tax, Hazaribagh, Aaykar Bhawan Ranvindra Path, Hazaribag, P.O. and P.S.- Hazaribag, District:- Hazaribag. … … … Appellant Versus Mukesh Kumar, son of Sri Budhu Sao, resident of near Vishashwer Nurshing Home, Barkagaon Road, P.O. and P.S.-Barkagaon Road, Hazaribagh. … … … Respondent --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Appellant: Mr. Kumar Vaibhav, Advocate For the Respondent: Mrs. Darshana Poddar Mishra, Advocate Mr. Mahendra Kumar Chowdhary, Advocate 10/Dated: 25.02.2026 1. Heard learned counsel for the parties. 2. Tax effect in this matter is below Rs. 2 crores. However, Mr. Kumar Vaibhav, 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 leaving the questions of law open. 4. However, at the later stage, the appellant finds that the matter is covered by any of the exceptions, liberty is granted 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. (M.S. Sonak, C.J.) (Rajesh Shankar, J.) February 25, 2026 N.A.F.R. APK/VK Uploaded on 26.02.2026