Commissioner of Income Tax, Central v. Sri Ajay Kumar Murarka
Case brief
What is this about?
Three Revenue-side tax appeals (Tax Appeal Nos. 52, 59 and 60 of 2006) before the High Court of Jharkhand at Ranchi (Order No. 13, dated 24.02.2026; uploaded 25.02.2026) disposed of solely on tax effect: court found tax effect lesser than Rs. 2 crores in all appeals; disposed of in terms of CBDT Circular No. 9/2024 dated 17.09.2024; question of law left open; liberty to apply for restoration by I.A. within three months if appeals fall within the exceptions; pending IAs disposed. Parties: Commissioner of Income Tax, Central (Patna) as appellant versus Sri Ajay Kumar Murarka (Prop: Marketing & Manufacturing Co., Jugsalai, Jamshedpur) and Bimaldeep Mineral Pvt. Ltd. (Jugsalai, Jamshedpur) as respondents. Counsel: Kumar Vaibhav and Durgesh Agarwal for appellants; Darshana Poddar Mishra, Mahendra Kr. Chowdhary, Amrita Sinha, Devesh Poddar for respondents.
What did the court decide?
All three Revenue tax appeals (Tax Appeal Nos. 52, 59 and 60 of 2006) disposed of in terms of CBDT Circular No. 9/2024 dated 17.09.2024, leaving the question of law raised therein open, with liberty to the appellants to apply for restoration by filing an I.A. within three months if the appeals are later found to fall within the exceptions; pending interlocutory applications disposed of.