The Commissioner Of Income Tax vs M/S Prowess International Pvt. Ltd
2026 Latest Caselaw 1912 Jhar

Jharkhand High Court

The Commissioner Of Income Tax vs M/S Prowess International Pvt. Ltd on 13 March, 2026

Author: Gautam Kumar Choudhary

Bench: Gautam Kumar Choudhary

                                                                    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

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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

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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.)

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