2026:JHHC:6817-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 10 of 2013 The Commissioner of Income Tax, 47 C. H. Area, P.O. & P.S. Bishtupur, Jamshedpur, District: Singhbhum East. … … … Appellant Versus M/S Prowess International Pvt. Ltd., A-18, 6th Phase, Adityapur Industrial Area, Gamharia, P.O. & P.S. Gamharia, Jamshedpur, District: Saraikela Kharsawan. … … … Respondent --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE GAUTAM KUMAR CHOUDHARY --------- For the Appellant: Mr. Kumar Vaibhav, Sr. S.C. (through VC) Mr. Anurag Vijay, Jr. S.C. Mr. Durgesh Agarwal, Advocate Mr. Vishwajeet Singh, Advocate --------- 09/Dated: 13.03.2026 1. Heard learned counsel for the appellant. 2. The tax effect in this appeal is admittedly below Rs. 2 crores. However, Mr. Kumar Vaibhav, learned counsel for the appellant, states that he has no instructions to withdraw this appeal. 3. Accordingly, we dispose of this appeal on the grounds of low tax effect by keeping open the questions of law. 4. However, at the later stage, if the appellant finds that the matter is covered by any of the exceptions in the CBDT circulars, liberty is granted to the appellant to apply for restoration of this appeal 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 appeal is 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