Disposed¶25

Commissioner of Income Tax Central v. Ajay Kumar Murarka

Jharkhand HC24 Feb 2026T.A./59/2006

Case brief

AI extract

What is this about?

Jharkhand High Court, Ranchi; Tax Appeal Nos. 52, 59, 60 of 2006; Commissioner of Income Tax, Central v. Sri Ajay Kumar Murarka / Bimaldeep Mineral Pvt. Ltd.; disposal of revenue appeals below monetary limit; CBDT Circular No. 9/2024 dated 17.09.2024; tax effect lesser than Rs. 2 crores; question of law left open; liberty to seek restoration by I.A. within three months; Order No. 13 dated 24.02.2026; Rajesh Shankar, J.

What did the court decide?

All appeals disposed of in terms of CBDT Circular No. 9/2024 dated 17.09.2024 with the question of law left open; liberty to the Revenue to apply for restoration by filing an I.A. within three months if the appeals fall within the exceptions; pending interlocutory application(s), if any, also stand disposed of. ¶25

Commissioner of Income Tax Central Vs Ajay Kumar Murarka — Jharkhand HC (2026) — LawSathi Research

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 2026:JHHC:5321-DB

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

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

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... ... Appellant

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Versus

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

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With Tax Appeal No. 52 of 2006

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

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... ... Appellant

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Versus

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

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With Tax Appeal No. 60 of 2006

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

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

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

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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 -----

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Order No. 13

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Dated: 24.02.2026

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

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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

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 2026:JHHC:5321-DB

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

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I.A within three months from today.

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

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

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(Rajesh Shankar, J.)

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February 24, 2026 Manish/Ritesh

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Uploaded on 25.02.2026

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Commissioner of Income Tax Central v. Ajay Kumar Murarka

Case brief

What is this about?

What did the court decide?

Commissioner of Income Tax Central v. Ajay Kumar Murarka

Case brief

What is this about?

What did the court decide?

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