IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.14 OF 2007 INCOME TAX APPEAL NO.14 OF 2007 INCOME TAX APPEAL NO.14 OF 2007 The Commissioner of Income-Tax-3 )..Appellant Versus M/s.Hercules Investments P.Ltd., )..Respondents ---- Mr.Vimal Gupta with Mr.P.S.Sahadevan for appellant. Mr.J.D.Mistry with Mr.Raj Darak for respondents. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs and considering the CIT Circular, the appeal as filed would not be maintainable. The question of law, if any, is left open for consideration in an appropriate case. Appeal disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)