High Court of Chhattisgarh · Judgments and reasoned final orders
The Pr. Commissioner of Income Tax, Raipur-1 v. Sanjog Jhabak L/H Late Shri Gautam Chand Jhabak & Connected Appeals
TAXC No. 164 of 2025 with TAXC Nos. 166 to 171 of 2025 ·
Batch of 7 Revenue appeals (Jhabak family group) disposed of as withdrawn under section 268A and CBDT Circular dated 17.09.2024 as tax liability in each appeal is below the Rs. 2 crore High Court monetary limit.
1. FACTS OF THE CASE
The PCIT, Raipur-1 filed seven connected Tax Cases (TAXC Nos. 164, 166, 167, 168, 169, 170 and 171 of 2025) against members of the Jhabak family. At the hearing on 10.10.2025, Revenue's counsel submitted that the tax liability in each case was below the revised Rs. 2 crore monetary threshold fixed by the CBDT Circular dated 17.09.2024.
2. DISCUSSION BY THE COURT
Quoting the CBDT Circular dated 17.09.2024 issued under section 268A, the Division Bench accepted the Revenue's prayer to dispose of the batch of appeals on low tax effect.
3. JUDICIAL DECISION
Disposed of TAXC Nos. 164, 166, 167, 168, 169, 170 and 171 of 2025 finally as withdrawn in light of paragraph 5 of the CBDT Circular dated 17.09.2024.
4. OUTCOME
Assessee (withdrawn on low tax effect) - All 7 Revenue appeals (TAXC Nos. 164 & 166-171 of 2025) disposed of finally as withdrawn under CBDT Circular dated 17.09.2024.
5. AKHB REVIEW POINT
AKHB analysis: in family-group search/assessment batches, the Rs. 2 crore monetary limit under CBDT Circular No. 9/2024 is tested per individual appeal/assessee rather than on the aggregate group demand.
Source and verification
5-page official High Court of Chhattisgarh judgment PDF (20251010_CGHC010294632025.pdf).
Original PDF: 5 pages · SHA-256: 8b41a84893a8aadf87281c11e4fbb7065c6378373dcbd5f8dbed6b729b054b0b
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies sections 260A and 268A of the Income-tax Act, 1961 read with CBDT Circular dated 17.09.2024. Income-tax Act, 2025 equivalence is not verified.
Full primary judgment PDF read page-by-page and verified against the AKHB Google Drive repository. Comprehensive subsequent judicial treatment has not been independently verified.
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