The Commissioner Of Income Tax ... vs Sri Tilak Raj Ajmani
2026 Latest Caselaw 1889 Jhar

Jharkhand High Court

The Commissioner Of Income Tax ... vs Sri Tilak Raj Ajmani on 13 March, 2026

Author: Gautam Kumar Choudhary

Bench: Gautam Kumar Choudhary

                                                    2026:JHHC:6818-DB




 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

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

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Uploaded on 16.03.2026