IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.336 of 2006 1. COMMISSIONER OF INCOME TAX-1, Central Revenue Building Birchand Patel Marg, Patna, 2. Asstt. Commissioner of Income-Tax, Circle-2, Patna.. ….Assessing Officer/Appellant. Versus COMPUTER JUNCTURE (I) PVT.LTD. Boring Road, Patna. ……Assessee/Respondent. ----------- 4 20.01.2011 Learned counsel for the Income Tax Department very fairly pointed out that the tax amount involved in this appeal is less than Rs.2 Lacs and, therefore, the Department is under obligation not to press this appeal in view of the policy decision contained in Circular Letter bearing No.F No.279/126/98-ITG dated 27.03.2000 issued by the Ministry of Finance (Department of Revenue), Central Board of Direct Tax, New Delhi. In the light of the aforesaid stand, this appeal is dismissed as not pressed. Sanjay-II (Shiva Kirti Singh, J.) (Dr. Ravi Ranjan, J.)