Commissioner of Income Tax Central Vs Bimaldeep Mineral Pvt.Ltd. Ranchi — Jharkhand HC (2026) — LawSathi Research

Commissioner of Income Tax Central Vs Bimaldeep Mineral Pvt.Ltd. Ranchi — Jharkhand HC (2026) — LawSathi Research

What the court decided

AI extract

Outcome

All three appeals (Tax Appeal Nos. 59, 52 and 60 of 2006) disposed of in terms of CBDT Circular No. 9/2024 dated 17.09.2024 owing to tax effect below Rs. 2 crores, with the questions of law raised therein left open; appellants given liberty to file an I.A. within three months for restoration if the appeals are later found to fall within the exceptions; pending interlocutory applications likewise disposed of.

Issue for consideration

Whether the appeals instituted by the Revenue, whose tax effect is lesser than Rs. 2 crores, are to be disposed of pursuant to CBDT Circular No. 9/2024 dated 17.09.2024, leaving the questions of law raised therein open. +1 more

Court's answer

This court disposed of all three appeals instituted by the Revenue pursuant to CBDT Circular No. 9/2024 dated 17.09.2024, because their tax effect is lesser than Rs. 2 crores, leaving the questions of law raised therein open.

Ratio / Principle

If at a later stage the Revenue discovers that these appeals fall within the exceptions applicable to the Circular's threshold, the appellants are given liberty to apply for restoration by filing an I.A. within three months from the date of this order.

Key takeaways

Pending interlocutory application(s), if any, connected with these appeals also stand disposed of.ratio¶26

Detailed headnote1 paragraphs

High Court of Jharkhand, Ranchi — Order No. 13 dated 24.02.2026 (bench: the Chief Justice and Justice Rajesh Shankar, who signed the order). Jointly disposes of three appeals instituted by the Revenue — Tax Appeal Nos. 59, 52 and 60 of 2006 — wherein Commissioner of Income Tax, Central, Patna was appellant against Sri Ajay Kumar Murarka (Nos. 59 and 60) and Bimaldeep Mineral Pvt. Ltd., Jamshedpur (No. 52). Finding the tax effect in all appeals lesser than Rs. 2 crores, the court disposed of them in terms of CBDT Circular No. 9/2024 dated 17.09.2024, expressly leaving the questions of law raised therein open, and granted the appellants liberty to apply for restoration by filing an I.A. within three months if the appeals are later found to fall within the Circular's exceptions. Pending interlocutory applications also stand disposed of. No precedent is cited and no substantive adjudication occurs; the judgment is a low-tax-effect administrative disposal.

 2026:JHHC:5321-DB

IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 59 of 2006

Commissioner of Income Tax, Central, Central Revenue Building, 3^rd Floor, Birchand Patel Marg, Patna-800001

... ... Appellant

Versus

Sri Ajay Kumar Murarka, Prop: Marketing & Manufacturing Co., Khemka Market, Jugsalai, Jamshedpur... … Respondent

With Tax Appeal No. 52 of 2006

Commissioner of Income Tax, Central, Central Revenue Building, 3^rd Floor, Birchand Patel Marg, Patna-800001

... ... Appellant

Versus

Bimaldeep Mineral Pvt. Ltd., Khemka Market, PO & PS-Jugsalai, Jamshedpur ... … Respondent

With Tax Appeal No. 60 of 2006

Commissioner of Income Tax, Central, Central Revenue Building, 3^rd Floor, Birchand Patel Marg, Patna-800001

... ... Appellant Versus Sri Ajay Kumar Murarka, Prop: Marketing & Manufacturing Co., Khemka Market, Jugsalai, Jamshedpur... … Respondent

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

For the Appellants : Mr. Kumar Vaibhav, Advocate Mr. Durgesh Agarwal, Advocate For the Respondents : Mrs. Darshana Poddar Mishra, Advocate Mr. Mahendra Kr. Chowdhary, Advocate Ms. Amrita Sinha, Advocate Mr. Devesh Poddar, Advocate -----

Order No. 13

Dated: 24.02.2026

1. In all these appeals instituted by the Revenue, we find that the tax effect is lesser than Rs. 2 crores.

2. Accordingly, in terms of CBDT Circular No. 9/2024 dated 17.09.2024, these appeals are disposed of leaving the question of law raised therein open. If at a later stage, the Revenue

 2026:JHHC:5321-DB

discovers that the appeals fall within the exceptions, the appellants are given liberty to apply for restoration by filing an

I.A within three months from today.

3. All these appeals are disposed of in the above terms.

4. Pending interlocutory application(s), if any, also stands disposed of.

(Rajesh Shankar, J.)

February 24, 2026 Manish/Ritesh

Uploaded on 25.02.2026