IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 63 OF 2002 THE COMMISSIONER OF INCOME TAX, PANAJI-GOA. ... Appellant Versus M/S. OCEANIC PAINTS PVT. LTD., ... Respondent Mr. S. R. Rivonkar, Advocate for the Appellant. Coram:- P. B. MAJMUDAR & N. A. BRITTO, JJ. Date:- 2nd February, 2009 P.C.:- During the course of hearing, learned Counsel for the Appellant submitted that the tax effect in the present appeal is for Rs.2,47,831/- and as per the Circular of the Department it has been decided not to file tax where the Tax effect is less than Rs.4,00,000/-. The Division Bench of this Court has held that the Circular is applicable to pending appeals also. In view of this, this appeal is not required to be entertained. Hence, the same is dismissed in view of the fact that the Tax effect is less than Rs.4,00,000/-. P. B. MAJMUDAR, J. N. A. BRITTO, J. RD.