T.a./58/2007 Of Commissioner Of Income Tax Ran v. Sri Lekhraj Arora

IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 58 of 2007 Commissioner of Income Tax, Central Revenue Building, Main Road, P.O- G.P.O. P.S. Chutia, District- Ranchi… AppellantVersus Sri Lekhraj Arora, proprietor of M/s Arora Brothers, Kunjlal Street, Upper Bazar, P.O. G.P.O., P.S. Kotwali, District- Ranchi… Respondent --------- CORAM: HON'BLE MR. JUSTICE D. N. PATELHON'BLE MR. JUSTICE PRAMATH PATNAIK --------- For the Appellant : Mr. Deepak Roshan, Advocate For the Respondent :Mr. Jai Shankar Tiwary, Advocate --------- 11/Dated: 23rd February, 2015Per D.N. Patel, J.: 1.Learned counsel for the respondent submitted that amount involved in this Tax Appeal is less than Rs. One Lakh and, therefore, in view of the circular issued by the Board bearing Instruction No. 2 of 2005 dated 24[th] October, 2005, this Tax Appeal may not be entertained by this Court, at this stage. 2.In view of the aforesaid submission and looking to the circular issued by the Board bearing Instruction No. 2 of 2005 dated 24[th] October, 2005, this Tax Appeal is, hereby, disposed of at this stage, but, the issues of law which are raised in this Tax Appeal are kept open for decision in other suitable matters. 3.Photo copy of the aforesaid circular is taken on record, which is tendered by the learned counsels for both the sides. (D.N. Patel, J.) (Pramath Patnaik, J.)