IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LODG) NO.1171 OF 2006 INCOME TAX APPEAL (LODG) NO.1171 OF 2006 INCOME TAX APPEAL (LODG) NO.1171 OF 2006 The Commissioner of Income Tax ..Appellant. V/s. M/s.Nova Advertising Palace P.Ltd. ..Respondent. Mr.A.D.Kango for appellant. Mr.J.I.Patel i/b. B.V.Jhaveri for respondent. CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 10TH OCTOBER, 2006. DATED : 10TH OCTOBER, 2006. DATED : 10TH OCTOBER, 2006. P.C. :- P.C. :- P.C. :- Heard Mr.Kango in support of the Motion. Mr.Patel appears for the respondent. The tax liability in this matter is just Rs.1,31,595/-, which is seen from para 11 of this appeal memo. The Central Board of Direct Tax has issued a Circular / instructions dated 29/6/2000 instructing the Tax Officers not to file appeals where the tax effect is less than Rs.4,00,000/-. This Court has dismissed many appeals on the ground that the tax liability was less than Rs.4,00,000/- and Mr.Patel has drawn our attention to one such order passed by the Division Bench of our Court in the case of C.I.T. V/s. Pithwa Engg. Works C.I.T. V/s. Pithwa Engg. Works C.I.T. V/s. Pithwa Engg. Works reported in 276 I.T.R. 519 276 I.T.R. 519 276 I.T.R. 519. In that view of the matter, as the tax effect is less than Rs.4,00,000/-, the appeal stands dismissed. (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)