:1: IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL (L)NO.940 OF 2003 TAX APPEAL (L)NO.940 OF 2003 TAX APPEAL (L)NO.940 OF 2003 The Commisioner of Income Tax ..Appellant Vs. M/s.Heritage Estates Pvt. Ltd. ..Respondent Mr.Ashok Kotangale, A.G.P. for the Appellant. Ms.R.R.Matkar i/b.J.Daruwalla for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 10TH APRIL, 2007 : 10TH APRIL, 2007 : 10TH APRIL, 2007 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. In view of the Circular issued by the Government of India, Ministry of Finance, Department of Revenue, CBDT, dated 24th October,2005, the monetary limit is fixed at Rs.4,00,000/- with regard to the Appeal under Section 260 A of the Income Tax Act. As the Tax effect is less than Rs.4,00,000/-, we are not inclined to entertain the above Appeal. Hence, the Appeal stands dismissed. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)