2026:JHHC:10493-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 28 of 2014 The Commissioner of Income Tax (Central), Central Revenue Building, Bir Chand Patel Marg, PO-GPO, PS-Kotwali, District-Patna ... ... Appellant Late Dr. S.B. Sinha, through legal heir Ravi Sinha, S/o Late S.B. Sinha, R/o Saket, Kilburn Colony, PO & PS-Hinoo, District-Ranchi ... … Respondents ----- CORAM: HON’BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR ----- For the Appellant : Mr. Kumar Vaibhav, Sr. SC, IT Mr. Durgesh Agarwal, Advocate For the Respondent : Mr. Mahendra Kumar Chowdhary, Advocate ----- Order No. 17 Dated: 13.04.2026 1. Heard learned counsel for the parties. 2. The tax effect in this appeal is less than Rs. 2 crores. However, Mr. Kumar Vaibhav, learned counsel for the appellant, places reliance on the exception carved out in Clause 3.1(c) of CBDT Circular No. 5 of 2024 dated 15.03.2024. 3. However, considering our orders in Tax Appeal No. 68 of 2008 dated 01.04.2026 and Tax Appeal No. 27 of 2016 dated 25.02.2026, we dispose of this appeal on the ground of low tax effect by keeping the question of law open. 4. No costs. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) April 13, 2026 Manish/Ritesh Uploaded on 15.04.2026