Disposed¶57

Bhanu Pratap Sahi v. Union of India through the Chief Commissioner of Income Tax, Ranchi

Jharkhand HC29 Jan 2026WPC/610/2026

Case brief

AI extract

What is this about?

Withdrawal with liberty; appeal under Section 260A of Income Tax Act 1961; impugned order of Income Tax Appellate Tribunal Ranchi; NFAC Delhi; respondents' counsel concession on limitation; appeals to be filed within 30 days; all contentions on merits left open; writ petitions (taxation) Jharkhand High Court; disposal order dated 29.01.2026; neutral citation 2026:JHHC:2297-DB.

What did the court decide?

Leave to withdraw the four petitions with liberty to institute appeals under Section 260A of the Income Tax Act, 1961 against the impugned orders of the Income Tax Appellate Tribunal, Ranchi; Registry to return certified copies of the impugned orders to petitioner's counsel within a week upon replacement with self-attested photocopies; disposed of with no costs. ¶57

Bhanu Pratap Sahi Vs Union of India through the Chief… — Income Tax | Jharkhand HC (2026)

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( 2026:JHHC:2297-DB ) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 185 of 2026

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Bhanu Pratap Shahi, aged about 49 years, son of Late Hemant Pratap Dehati, resident of Village- Kadhwan, Garhwa, P.O.- Parsodih, P.S.- Bhawnathpur, District- Garhwa, PIN-822112 (Jharkhand).

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…. Petitioner

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Versus

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Union of India, through the Chief Commissioner of Income Tax Ranchi, having its Office at Central Revenue Building, 5A, Main Road, Ranchi, P.O-G.P.O, P.S.-Kothawali, District-Ranchi, PIN834001 (Jharkhand).

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The Commissioner of Income Tax (Appeals), Income Tax Department, having its office at Central Revenue Building, 5A Main Road, Ranchi, P.O-G.P.O, P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand).

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National Faceless Appeal Centre (NFAC), Delhi through the Principal Chief Commissioner of Income-Tax, having its office at 2^nd Floor, Jawaharlal Nehru Stadium, New Delhi, P.O. & P.S.-Nev Delhi, District- New Delhi.

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Deputy Commissioner of Income Tax Circle 1, Ranchi, having its office at Central Revenue Building, 5A, Main Road, Ranch P.O-G.P.O, P.S.-Kothawali, District-Ranchi, (Jharkhand). PIN-834001.

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…. Respondents

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With

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W.P.(T) No. 245 of 2026

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Bhanu Pratap Shahi, aged about 49 years, son of Late Hemant Pratap Dehati, resident of Village- Kadhwan, Garhwa, P.O.- Parsodih, P.S.- Bhawnathpur, District- Garhwa, PIN-822112 (Jharkhand).

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…. Petitioner

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Versus

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Union of India, through the Chief Commissioner of Income Tax Ranchi, having its Office at Central Revenue Building, 5A, Main Road, Ranchi, P.O-G.P.O, P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand).

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The Commissioner of Income Tax (Appeals), Income Tax Department, having its office at Central Revenue Building, 5A Main Road, Ranchi, P.O-G.P.O, P.S.-Kotawali, District-Ranchi PIN-834001 (Jharkhand).

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National Faceless Appeal Centre (NFAC), Delhi through the Principal Chief Commissioner of Income-Tax, having its office at 2^nd Floor, Jawaharlal Nehru Stadium, New Delhi, P.O. & P.S. Nev Delhi, District- New Delhi.

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Deputy Commissioner of Income Tax Circle 1, Ranchi, having its office at Central Revenue Building, 5A, Main Road, Ranch P.O-G.P.O, P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand).

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Assistant Commissioner of Income Tax, Circle-I, Ranchi, having its office at Central Revenue Building, 5A, Main Road, Ranch P.O-G.P.O,

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P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand).

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…. Respondents

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With

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W.P.(T) No. 257 of 2026

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Bhanu Pratap Sahi, aged about 49 years, son of Late Hemant Pratap Dehati, resident of Village- Kadhwan, Garhwa, P.O.- Parsodih, P.S.- Bhawnathpur, District- Garhwa, PIN-822112 (Jharkhand).

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…. Petitioner

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Versus

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Union of India, through the Chief Commissioner of Income Tax Ranchi, having its Office at Central Revenue Building, 5A, Main Road, Ranchi, P.O-G.P.O, P.S.-Kothawali, District-Ranchi, PIN834001 (Jharkhand).

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The Commissioner of Income Tax (Appeals), Income Tax Department, having its office at Central Revenue Building, 5A Main Road, Ranchi, P.O-G.P.O, P.S.-Kotawali, District-Ranchi PIN-834001 (Jharkhand).

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National Faceless Appeal Centre (NFAC), Delhi through the Principal Chief Commissioner of Income-Tax, having its office at 2^nd Floor, Jawaharlal Nehru Stadium, New Delhi, P.O. & P.S. Nev Delhi, District- New Delhi.

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Deputy Commissioner of Income Tax Circle 1, Ranchi, having its office at Central Revenue Building, 5A, Main Road, Ranchi, P.OG.P.O, P.S.-Kothawali, District-Ranchi, PIN-834001 (Jharkhand).

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…. Respondents

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With

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W.P.(T) No. 610 of 2026

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Bhanu Pratap Sahi, aged about 49 years, son of Late Hemant Pratap Dehati, resident of Village- Kadhwan, Garhwa, P.O.- Parsodih, P.S.- Bhawnathpur, District- Garhwa, PIN-822112 (Jharkhand).

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…. Petitioner

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Versus

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Union of India, through the Chief Commissioner of Income Tax Ranchi, having its Office at Central Revenue Building, 5A, Main Road, Ranchi, P.O-G.P.O, P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand).

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The Commissioner of Income Tax (Appeals), Income Tax Department, having its office at Central Revenue Building, 5A Main Road, Ranchi, P.O-G.P.O, P.S.-Kotawali, District-Ranchi PIN-834001 (Jharkhand).

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National Faceless Appeal Centre (NFAC), Delhi through the Principal Chief Commissioner of Income-Tax, having its office a 2^nd Floor, Jawaharlal Nehru Stadium, New Delhi, P.O. & P.S. Nev Delhi, District- New Delhi.

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Deputy Commissioner of Income Tax Circle 1, Ranchi, having its office at Central Revenue Building, 5A, Main Road, Ranchi, P.OG.P.O, P.S.-Kothawali, District-Ranchi, PIN-834001 (Jharkhand).

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Assistant Commissioner of Income Tax, Circle-I, Ranchi, having its office at Central Revenue Building, 5A, Main Road, Ranch P.O-G.P.O, P.S.-Kotawali, District-Ranchi, PIN-834001 (Jharkhand). …. Respondents

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

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For the Petitioners : Mr. Sumeet Gadodia, Advocate For the Union of India : Mr. Prashant Vidyarthy, Advocate Mr. Romit Kumar, Advocate For the Resp. Nos. 2 & 3 : Mr. Kumar Vaibhav, Advocate Mr. Anurag Vijay, Advocate Mr. Durgesh Agarwal, Advocate For the Resp. No. 4 : Mr. Rahul Kamlesh, AC to SC-IV -----

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2/ 29.01.2026 W.P.(T) No. 185 of 2026 is on today’s cause list.

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At the request of and with the consent of the learned counsel for the parties, remaining three petitions, which are not on today’s board, are called for and disposed of by this order.

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Mr. Sumeet Gadodia, learned counsel for the petitioner in all these petitions, after arguing the matters for some time, seeks leave to withdraw these petitions with liberty to challenge the impugned order made by the Income Tax Appellate Tribunal, Ranchi by instituting an appeal under Section 260 A of the Income Tax Act, 1961.

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The request is reasonable. Accordingly, we grant leave to withdraw these petitions, with liberty as prayed for. All contentions of all parties on merits are, however, left open, since we have not examined it.

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Mr. Gadodia, states that appeals will be filed within a maximum period of 30 days from today.

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If such appeals are filed, learned counsel for the respondents agrees that they could be heard on merits, without going into the issue of

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limitation. Even otherwise, Mr. Gadodia states that the appeals would be filed within the prescribed period of limitation.

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The Registry to return the certified copies of the impugned orders to the learned counsel for the petitioners within a week from today, upon his replacing them with self-attested photocopies of the same in the respective petitions.

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