1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR. ITA No.44/2003 The Commission of Income Tax-II, Nagpur Vs. Shri Nandlal Wadhwani, Yavatmal Office Notes, Office Memoranda of Coram appearances, Court's orders or directions Court's or Judge's Orders and Registrar's orders. CORAM : A.P. LAVANDE AND R. V. MORE, JJ. DATED : 24TH AUGUST, 2007 Mr. Dewani, learned counsel appearing for the respondent states that tax involved in the present appeal is less than Rs. four lakhs and as such in view of Circular dated 5th June, 2007 issued by Central Board of Direct Taxes the appeal should not be entertained by this Court. We find merit in the submission of Mr. Dewani. Therefore, we find no ground to entertain this appeal. Hence, the appeal is dismissed. JUDGE JUDGE MLA.