1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR INCOME TAX APPEAL NO.53/2008 The Commissioner of Income Tax – Central, Aayakar Bhavan, Telangkhedi Road, Civil Lines, Nagpur ...Versus... Shri Padmesh Gupta, Nagpur INCOME TAX APPEAL NO.58/2008 The Commissioner of Income Tax – Central, Aayakar Bhavan, Telangkhedi Road, Civil Lines, Nagpur ...Versus... Shri Padmesh Gupta, Nagpur INCOME TAX APPEAL NO.59/2008 The Commissioner of Income Tax – Central, Aayakar Bhavan, Telangkhedi Road, Civil Lines, Nagpur ...Versus... Shri Padmesh Gupta, Nagpur INCOME TAX APPEAL NO.60/2008 The Commissioner of Income Tax – Central, Aayakar Bhavan, Telangkhedi Road, Civil Lines, Nagpur ...Versus... Shri Padmesh Gupta, Nagpur INCOME TAX APPEAL NO.64/2008 The Commissioner of Income Tax – Central, Aayakar Bhavan, Telangkhedi Road, Civil Lines, Nagpur ...Versus... Shri Padmesh Gupta, Nagpur INCOME TAX APPEAL NO.65/2008 The Commissioner of Income Tax – Central, Aayakar Bhavan, Telangkhedi Road, Civil Lines, Nagpur ...Versus... Shri Padmesh Gupta, Nagpur 2 INCOME TAX APPEAL NO.66/2008 The Commissioner of Income Tax – Central, Aayakar Bhavan, Telangkhedi Road, Civil Lines, Nagpur ...Versus... Shri Padmesh Gupta, Nagpur --------------------------------------------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's order of directions and Registrar's orders --------------------------------------------------------------------------------------------------------------------------------------------- [Shri A.S. Jaiswal, Adv. for appellant] [S/Shri L.S., K.P. Dewani, Advs. for respondent] CORAM:- J.P. DEVADHAR AND A.B. CHAUDHARI, JJ. DATED :- 26.08.2010 These seven appeals arise from a composite order passed by the Income Tax Appellate Tribunal, Nagpur Bench, Nagpur on 6.11.2007, relating to assessment years 1998-99 to 2004-05. The tax effect in each of these appeals is less than the monetary limit prescribed by the Central Board of Direct Taxes. In the light of Circular No.5/2008 dated 15.5.2008, which applies to cases filed prior to 15.5.2008 as held by this Court in the case of Commissioner of Income-Tax...Versus...Madhukar K. Inamdar (HUF), reported in [2009] 318 ITR 149 (Bom), all these appeals are liable to be dismissed. Accordingly, the income tax appeals are dismissed. No order as to costs. JUDGE JUDGE SSW