[Cites 1, Cited by 0]
Jharkhand High Court
Bhanu Pratap Shahi vs Union Of India on 29 January, 2026
Author: Rajesh Shankar
Bench: Rajesh Shankar
( 2026:JHHC:2297-DB )
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 185 of 2026
Bhanu Pratap Shahi, aged about 49 years, son of Late Hemant Pratap Dehati,
resident of Village- Kadhwan, Garhwa, P.O.- Parsodih, P.S.- Bhawnathpur,
District- Garhwa, PIN-822112 (Jharkhand).
.... Petitioner
Versus
1. Union of India, through the Chief Commissioner of Income Tax
Ranchi, having its Office at Central Revenue Building, 5A, Main
Road, Ranchi, P.O-G.P.O, P.S.-Kothawali, District-Ranchi, PIN-
834001 (Jharkhand).
2. The Commissioner of Income Tax (Appeals), Income Tax Department,
having its office at Central Revenue Building, 5A Main Road, Ranchi,
P.O-G.P.O, P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand).
3. National Faceless Appeal Centre (NFAC), Delhi through the Principal
Chief Commissioner of Income-Tax, having its office at 2nd Floor,
Jawaharlal Nehru Stadium, New Delhi, P.O. & P.S.-Nev Delhi,
District- New Delhi.
4. Deputy Commissioner of Income Tax Circle 1, Ranchi, having its
office at Central Revenue Building, 5A, Main Road, Ranch P.O-G.P.O,
P.S.-Kothawali, District-Ranchi, (Jharkhand). PIN-834001.
.... Respondents
With
W.P.(T) No. 245 of 2026
Bhanu Pratap Shahi, aged about 49 years, son of Late Hemant Pratap Dehati,
resident of Village- Kadhwan, Garhwa, P.O.- Parsodih, P.S.- Bhawnathpur,
District- Garhwa, PIN-822112 (Jharkhand).
.... Petitioner
Versus
1. Union of India, through the Chief Commissioner of Income Tax
Ranchi, having its Office at Central Revenue Building, 5A, Main
Road, Ranchi, P.O-G.P.O, P.S.-Kotawali, District-Ranchi, PIN-834001
(Jharkhand).
2. The Commissioner of Income Tax (Appeals), Income Tax Department,
having its office at Central Revenue Building, 5A Main Road, Ranchi,
P.O-G.P.O, P.S.-Kotawali, District-Ranchi PIN-834001 (Jharkhand).
3. National Faceless Appeal Centre (NFAC), Delhi through the Principal
Chief Commissioner of Income-Tax, having its office at 2nd Floor,
Jawaharlal Nehru Stadium, New Delhi, P.O. & P.S. Nev Delhi,
District- New Delhi.
4. Deputy Commissioner of Income Tax Circle 1, Ranchi, having its
office at Central Revenue Building, 5A, Main Road, Ranch P.O-G.P.O,
P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand).
5. Assistant Commissioner of Income Tax, Circle-I, Ranchi, having its
office at Central Revenue Building, 5A, Main Road, Ranch P.O-G.P.O,
1
P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand).
.... Respondents
With
W.P.(T) No. 257 of 2026
Bhanu Pratap Sahi, aged about 49 years, son of Late Hemant Pratap Dehati,
resident of Village- Kadhwan, Garhwa, P.O.- Parsodih, P.S.- Bhawnathpur,
District- Garhwa, PIN-822112 (Jharkhand).
.... Petitioner
Versus
1. Union of India, through the Chief Commissioner of Income Tax
Ranchi, having its Office at Central Revenue Building, 5A, Main
Road, Ranchi, P.O-G.P.O, P.S.-Kothawali, District-Ranchi, PIN-
834001 (Jharkhand).
2. The Commissioner of Income Tax (Appeals), Income Tax Department,
having its office at Central Revenue Building, 5A Main Road, Ranchi,
P.O-G.P.O, P.S.-Kotawali, District-Ranchi PIN-834001 (Jharkhand).
3. National Faceless Appeal Centre (NFAC), Delhi through the Principal
Chief Commissioner of Income-Tax, having its office at 2nd Floor,
Jawaharlal Nehru Stadium, New Delhi, P.O. & P.S. Nev Delhi,
District- New Delhi.
4. Deputy Commissioner of Income Tax Circle 1, Ranchi, having its
office at Central Revenue Building, 5A, Main Road, Ranchi, P.O-
G.P.O, P.S.-Kothawali, District-Ranchi, PIN-834001 (Jharkhand).
.... Respondents
With
W.P.(T) No. 610 of 2026
Bhanu Pratap Sahi, aged about 49 years, son of Late Hemant Pratap Dehati,
resident of Village- Kadhwan, Garhwa, P.O.- Parsodih, P.S.- Bhawnathpur,
District- Garhwa, PIN-822112 (Jharkhand).
.... Petitioner
Versus
1. Union of India, through the Chief Commissioner of Income Tax
Ranchi, having its Office at Central Revenue Building, 5A, Main
Road, Ranchi, P.O-G.P.O, P.S.-Kotawali, District-Ranchi, PIN-834001
(Jharkhand).
2. The Commissioner of Income Tax (Appeals), Income Tax Department,
having its office at Central Revenue Building, 5A Main Road, Ranchi,
P.O-G.P.O, P.S.-Kotawali, District-Ranchi PIN-834001 (Jharkhand).
3. National Faceless Appeal Centre (NFAC), Delhi through the Principal
Chief Commissioner of Income-Tax, having its office a 2nd Floor,
Jawaharlal Nehru Stadium, New Delhi, P.O. & P.S. Nev Delhi,
District- New Delhi.
4. Deputy Commissioner of Income Tax Circle 1, Ranchi, having its
office at Central Revenue Building, 5A, Main Road, Ranchi, P.O-
G.P.O, P.S.-Kothawali, District-Ranchi, PIN-834001 (Jharkhand).
2
5. Assistant Commissioner of Income Tax, Circle-I, Ranchi, having its
office at Central Revenue Building, 5A, Main Road, Ranch P.O-G.P.O,
P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand).
.... Respondents
--------
CORAM : HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE RAJESH SHANKAR
------
For the Petitioners : Mr. Sumeet Gadodia, Advocate
For the Union of India : Mr. Prashant Vidyarthy, Advocate
Mr. Romit Kumar, Advocate
For the Resp. Nos. 2 & 3 : Mr. Kumar Vaibhav, Advocate
Mr. Anurag Vijay, Advocate
Mr. Durgesh Agarwal, Advocate
For the Resp. No. 4 : Mr. Rahul Kamlesh, AC to SC-IV
-----
2/ 29.01.2026 W.P.(T) No. 185 of 2026 is on today's cause list.
2. At the request of and with the consent of the learned counsel for
the parties, remaining three petitions, which are not on today's board, are
called for and disposed of by this order.
3. Mr. Sumeet Gadodia, learned counsel for the petitioner in all
these petitions, after arguing the matters for some time, seeks leave to
withdraw these petitions with liberty to challenge the impugned order made
by the Income Tax Appellate Tribunal, Ranchi by instituting an appeal under
Section 260 A of the Income Tax Act, 1961.
4. The request is reasonable. Accordingly, we grant leave to
withdraw these petitions, with liberty as prayed for. All contentions of all
parties on merits are, however, left open, since we have not examined it.
5. Mr. Gadodia, states that appeals will be filed within a maximum
period of 30 days from today.
6. If such appeals are filed, learned counsel for the respondents
agrees that they could be heard on merits, without going into the issue of
limitation. Even otherwise, Mr. Gadodia states that the appeals would be filed
within the prescribed period of limitation.
7. The Registry to return the certified copies of the impugned
orders to the learned counsel for the petitioners within a week from today,
upon his replacing them with self-attested photocopies of the same in the
respective petitions.
8. These petitions are disposed of with the liberty, in the above
terms. No costs.
(M.S. Sonak, C.J.)
(Rajesh Shankar, J.)
January 29, 2026
Ranjeet / R.Kr.
Uploaded on 30.01.2026
