The Commissioner Of Income Tax ... vs Late Dr. S.B. Sinha
2026 Latest Caselaw 3010 Jhar

Jharkhand High Court

The Commissioner Of Income Tax ... vs Late Dr. S.B. Sinha on 13 April, 2026

Author: Rajesh Shankar

Bench: Rajesh Shankar

                                                                 2026:JHHC:10493-DB

                    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
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CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR

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For the Appellant : Mr. Kumar Vaibhav, Sr. SC, IT Mr. Durgesh Agarwal, Advocate For the Respondent : Mr. Mahendra Kumar Chowdhary, Advocate

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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