IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 41 OF 2002 THE COMMISSIONER OF INCOME TAX ... Appellant Versus VINOD S. GOSALIA AND ANR ... Respondent Mr. S. R. Rivonkar, Advocate for the appellant. Mr. A. N. S. Nadkarni, Senior Advocate with Mr. H. D. Naik, Advocate for respondent No.1. Coram:- P. B. MAJMUDAR & N. A. BRITTO, JJ. Date:- 6th January, 2009 P.C. During the course of hearing of this appeal, the learned Counsel for the respondent submitted that the total tax effect in the present case is Rs. 3,43,200/-. The said aspect as such is not in dispute, as the tax demand is also of the same amount as per page 39of the paper book. The learned Counsel for the respondent submitted that in view of the decision of the Division Bench of this Court in the case of Commissioner of Income-tax vs. Pithwa Engg. Works, reported in 2005(5) Bom.C.R. 41, and pursuant to the Circular of the Department dated 27th March, 2000 to the effect that an appeal should not be preferred where the tax effect is less than a particular amount, the instant appeal is not required to be entertained. As per the Circular, a policy decision has been taken not to file an appeal where the tax effect is less than Rs.4.00 lacs. 2. The learned Counsel for the respondent has placed on record a copy of the order passed by the Division Bench of this Court dated 21.11.2008 in Tax Appeal No.54/2002, wherein the Department has not pressed the appeal in view of the Circular of the Central Board of Direct Taxes (CBDT). The copy of the said order is kept on record. The learned Counsel for the appellant is not in a position to distinguish this case from the case i.e. Tax Appeal No. 54/2002 which was disposed of by this Court as not pressed. 3. Considering this aspect of the case and considering the decision of the Division Bench of this Court dated 21.11.2008, and in view of the Circular of the CBDT to the effect not to file appeals where the tax effect is less than 4.00 lacs, the appeal is not required to be entertained. 4. We, accordingly, dispose of this appeal in view of the policy decision taken by the Department, not to file appeals where the tax amount is less than Rs.4.00 lacs. The appeal, accordingly, stands disposed of. No order as to costs. P. B. MAJMUDAR, J. N. A. BRITTO, J. ssm.