IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.454 of 2006 1. COMMISIONER OF INCOME TAX ( CENTRAL),PATNA 2. INCOME TAX OFFICER, WARD-2 (2), PATNA.. APPELLANTS Versus M/S REPLICA BUILDERS @ FURNISHERS (P) LTD. BRAJ KUNJ APARTMENT, WEST BORING CANAL ROAD,PATNA--RESPT. ----------- 5 27-1-2011 Learned counsel for the appellants fairly submits that the tax in this appeal is less than Rs.4,00000/- and hence as per policy decision of the Central Board of Direct Taxes, in exercise of power available under section 261 A of the Income Tax Act and Circular dated 24th October, 2005, this appeal is also not required to be pressed. In view of aforesaid stand , this appeal is dismissed as not pressed. Naresh ( Shiva Kirti Singh, J.) ( Dr. Ravi Ranjan,J)