2026:JHHC:5320-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 10 of 2006 Commissioner of Income Tax (Central), Central Revenue Building, 3rd Floor, Birchand Patel Marg, Patna-800001... ... Appellant Versus Sri Jai Prakash Singhania, North Market Road, Upper Bazar, PO & PS- Kotwali, Ranchi ... … Respondent With Tax Appeal No. 9 of 2006 Commissioner of Income Tax (Central), Patna, Central Revenue Building, 3rd Floor, Birchand Patel Marg, Patna-800001 ... ... Appellant Versus Sri Kamal Kumar Singhania, North Market Road, Upper Bazar, PO-GPO, PS-Kotwali, Ranchi ... … Respondent CORAM: HON’BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR For the Appellants : Mr. Kumar Vaibhav, Advocate Mr. Durgesh Agarwal, Advocate For the Respondents : Mr. Rahul Kumar, Advocate ----- Order No. 22 Dated: 24.02.2026 1. In both these appeals instituted by the Revenue, we find that the tax effect is lesser than Rs. 2 crores. 2. Accordingly, in terms of CBDT Circular No. 9/2024 dated 17.09.2024, both these appeals are disposed of leaving the question of law raised therein open. If at a later stage, the Revenue discovers that the appeals fall within the exceptions, the appellants are given liberty to apply for restoration by filing an I.A within three months from today. 3. Both these appeals are disposed of in the above terms. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) February 24, 2026 Manish/Ritesh Uploaded on 25.02.2026