2/ 8,9and65# o/o 2L.O2.2OLL Present: Ms. Rashmi Chopra, Advocate for the appellant. Mr. Satyen Sethi, Advocate for the respondent. (Common Order) + ITA No. 387/2O1L with ITA Nos. 63/2OLL and 64l2OLl :f With the consent of the parties, ITA Nos. 63-6412011 are also taken on Board. The tax effect involved in the order passed by ITAT for the assessment year 1999-2000 is mentioned as72,75,0491-, however, it is stated that ITAT has passed combined order for the assessment year 1999-2000 to 2002-2003 and the tax effect in all these assessment years is more than T4 lacs. This appeal pertains to assessment year 1999-2000. In respect of assessment year 2000-01, ITA No. 63l20LI is filed and the tax effect in that appeal is {1,30,58L/-. Likewise, for the assessment year 2001- 02, ITA No. 64l20IL is filed and the tax effect in that appeal is <L,06,7 431-. r Thus, in respect of all the three years, the total tax effect is much less than Rs. 10 lacs. All these appeals are accordingly dismissed on this ground. ,hraru e 'l L-/ L I-EGTKRI, J. 2 heC4^. { 4 FEBRUARY 2L,?OLLIfiK M.L. MEHTA, J. Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified