IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.473 of 2006 5 28.1.2011 Commissioner of Income Tax, Muzaffarpur . .. Appellant VERSUS Dr Harishankar Singh, Bhagwan Bazar Chapra … Respondent ------ Learned counsel for the appellant fairly submits that the tax effect in this appeal is less than Rs.four lakhs and hence, as per policy decision of the Central Board of Direct Taxes in exercise of power under Section 268A of the Income Tax Act and circular dated 24th October, 2005, this appeal is not required to be pursued. In view of the aforesaid stand, this appeal is dismissed as not pressed. sk (Shiva Kirti Singh, J.) (Dr Ravi Ranjan, J.)