2026:JHHC:6818-DB -1- IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 5 of 2013 The Commissioner of Income Tax (Central), Central Revenue Building, Bir Chand Patel Marg, P.O.-G.P.O. & P.S.-Kotwali, District Patna … … … Appellant Versus Sri Tilak Raj Ajmani, Proprietor M/S Ranchi Tent House, Dalpatti, Church Road, P.O. G.P.O, P.S. Lower Bazar, District Ranchi. … … … Respondent With Tax Appeal No. 6 of 2013 The Commissioner of Income Tax (Central), Central Revenue Building, Bir Chand Patel Marg, P.O.-G.P.O. & P.S.-Kotwali, District Patna … … … Appellant Versus Sri Tilak Raj Ajmani, Proprietor M/S Ranchi Tent House, Dalpatti, Church Road, P.O. G.P.O, P.S. Lower Bazar, District Ranchi. … … … Respondent --------- 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: Mr. Parth Jalan, Advocate --------- 17/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 2026:JHHC:6818-DB -2- 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. 5. The appeals are disposed of with liberty in the above terms. No Costs. 6. Pending Interlocutory Applications, if any, do not survive and are disposed of. (M.S. Sonak, C.J.) (Gautam Kumar Choudhary, J.) March 13, 2026 N.A.F.R. APK/VK Uploaded on 16.03.2026