The Commissioner Of Income Tax vs M/S Grasim Industries Ltd
2026 Latest Caselaw 1920 Jhar

Jharkhand High Court

The Commissioner Of Income Tax vs M/S Grasim Industries Ltd on 13 March, 2026

Author: Gautam Kumar Choudhary

Bench: Gautam Kumar Choudhary

                                                   2026:JHHC:6766-DB




IN THE HIGH COURT OF JHARKHAND AT RANCHI
            T.A. No. 28 of 2011
The Commissioner of Income Tax, Ranchi, 5, Central Revenue
Building, Main Road, P.O. & P.S. Chutia, Ranchi, District:-Ranchi.
                                           ...   ...    Appellant
                        Versus
M/S Grasim Industries Ltd., Garhwa Road, Rehla, Palamu, P.O. & P.S.
Garhwa, District : Garhwa.                  ...         Respondent
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CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE GAUTAM KUMAR CHOUDHARY

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For the Appellant: Mr. Kumar Vaibhaw (Sr. S.C.) (through VC) Mr. Anurag Vijay (Jr. S.C.) Mr. Durgesh Agarwal, Advocate.

Mr. Vishwajeet Singh, Advocate. For the Respondent: Mrs. Darshna Poddar Mishra, Advocate Mr. Mahendra Kr. Choudhary, Advocate.

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06/Dated: 13.03.2026

1. Heard learned counsel for the parties.

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.) 13.03.2026 N.A.F.R. APK/VK

Uploaded on 03.2026