Neutral Citation No. 2026:JHHC:5481-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 11 of 2021 The Principal Commissioner of Income Tax, Dhanbad having its office at Aayakar Bhawan, Luby Circular Road, PO & PS – Dhanbad, District – Dhanbad ... Respondent/Appellant Versus Rita Devi, M/s Ispat Battery, Prabhat Colony, Bye Pass Road, Chas, PO & PS – Chas, District – Bokaro Steel City, Pin Code - 827013 ... Appellant/Respondent --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Appellant: Mr. Kumar Vaibhav, Sr. S.C. For the Respondent: Mr. Mahendra Kumar Choduhary, Advocate --------- 10/Dated: 25.02.2026 1. Mr. Kumar Vaibhav, learned counsel for the appellant, on instructions, seeks leave to withdraw this appeal on the ground of low tax effect. 2. Leave is granted. 3. The appeal is disposed of as withdrawn on the ground of low tax effect, by leaving the questions of law open. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) February 25, 2026 N.A.F.R. Manoj/Madhav/Cp.2 Uploaded on 26-Feb-26