IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.452 of 2006 1. COMMISSIONER OF INCOME TAX (Central), Patna, 2. Income Tax Officer, Ward-2(2), Patna. ….Assessing Officer/Appellant. Versus M/S REPLICA BUILDERS & FURNISHERS (P) Ltd. Braj Kunj Apartment, West Boring Canal Road, Patna ……Assessee/Respondent. ----------- 4 20.01.2011 Learned counsel for the Income Tax Department, the appellants, fairly submits that the tax effect in this appeal is less than Rs.4 Lacs and hence he is under obligation not to press this appeal in view of the policy decision of the Government of India dated 24th of October, 2005 issued in exercise of powers under Section 268(A) of the Income Tax Act. As per the said circular, in order to maintain appeal under Section 260(A), the effect of the tax should be Rs.4 Lacs at the minimum. In view of the aforesaid stand on behalf of the appellants, this appeal is dismissed as not pressed. Sanjay-II (Shiva Kirti Singh, J.) (Dr. Ravi Ranjan, J.)