2026:JHHC:5609-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 9 of 2019 The Principal Commissioner of Income Tax, Hazaribagh, Aaykar Bhawan Ranvindra Path, Hazaribag, P.O. and P.S.- Hazatibag, District:- Hazaribag. … … … Appellant Versus Sri Nirmal Singh, Proprietor M/s J.K. Enterprises, 53, Co-operative Colony, Bokaro, P.O. and P.S.. Bokaro Steel City, District-Bokaro, Pin- 827001. … … … Respondent --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Appellant: Mr. Kumar Vaibhav, Advocate For the Respondent: Mr. Manish Mishra, Advocate --------- 14/Dated: 25.02.2026 1. Mr. Kumar Vaibhav, learned counsel for the appellant, on instructions, seeks leave to withdraw this appeal as well as the I.A. therein, on the grounds of low tax effect. 2. Leave is granted. 3. The appeal is disposed of as withdrawn on the grounds of low tax effect by leaving the questions of law open. 4. I.A. No. 4338 of 2022 will not survive and is disposed of. (M.S. Sonak, C.J.) (Rajesh Shankar, J.) February 25, 2026 N.A.F.R. APK/VK Uploaded on 26.02.2026