2026:JHHC:6771-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 6 of 2006 Commissioner of Income Tax, Central, Patna, Central Revenue Building, 3rd floor, Birchand Patel Marg, Patna. – 800 001 ... Appellant Versus Jyoti Vikas Hire Purchase & Leasing Ltd, Bagla Mansion, Lalji Hirji Road, Ranchi - 01. ... Respondent With Tax Appeal No. 7 of 2006 Commissioner of Income Tax, Central, Patna, Central Revenue Building, 3rd floor, Birchand Patel Marg, Patna. – 01 ... Appellant Versus (Shri Raj Kumar Dhanuka), Adity Dhanuka, Saket Nagar, Kanke Road, P.O.-Kanke, P.S.-Gonda, Ranchi - 01. --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE GAUTAM KUMAR CHOUDHARY --------- For the Appellant/s: Mr. Kumar Vaibhav (Sr. S.C.) (Through VC) Mr. Anurag Vijay (Jr. S.C.) Mr. Durgesh Agarwal, Advocate. Mr. Vishwajeet Singh, Advocate. For the Respondent/s: Mrs. Darshna Poddar Mishra, Advocate Mr. Mahendra Kr. Choudhary, Advocate. --------- 24/Dated: 13.03.2026 1. Heard learned counsel for the parties. 2. The tax effect in these appeals is admittedly below Rs. 2 crores. However, Mr. Kumar Vaibhav, learned counsel for the appellant/s, states that he has no instructions to withdraw these appeals. 3. Accordingly, we dispose of these appeals on the grounds of low tax effect by keeping open the questions of law. 4. However, at the later stage, if the appellant/s finds that the matter is covered by any of the exceptions in the CBDT circulars, liberty is granted to them to apply for restoration of these appeals by filing C.M.P. Such C.M.P. should however, be filed within a reasonable period not exceeding three months from today. 2026:JHHC:6771-DB 2 5. The appeals and I.A.s therein are disposed of with liberty in the above terms. No Costs. (M. S. Sonak, C.J.) (Gautam Kumar Choudhary, J.) 13.03.2026 N.A.F.R. APK/VK Uploaded on 03.2026