: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 NO.502 OF 2004 TAX APPEAL NO.502 OF 2004 TAX APPEAL NO.502 OF 2004 The Commissioner of Income Tax ..Appellant Vs. M/s.Suraj Diamonds (India) Ltd. ..Respondent Mr.A.Kotangale for the Appellant. Mr.Atul K.Jasani for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATE DATE DATE : 9TH JANUARY,2007 : 9TH JANUARY,2007 : 9TH JANUARY,2007 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. We have perused the Circular dated 24th October,2005 issued by the Government of India, Ministry of Finance, Department of Revenue. In view of the same, as the tax claim is less than Rs.2,00,000/-, we are not inclined to entertain the Appeal. Hence, the Appeal stands dismissed. (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.)