IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 46 OF 2002 THE COMMISSIONER OF INCOME TAX ... Appellant Versus M/S S.B. TRADERS & ANR ... Respondent Mr. S. R. Rivonkar, Advocate for the appellant. None for the respondents. Coram:- P. B. MAJMUDAR & N. A. BRITTO, JJ. Date:- 13th January, 2009 P.C. During the course of hearing, it is pointed out to the Court that the total tax effect in the present appeal is Rs.3,65,150/-. In view of the same, and as per the Circular of the Department dated 27th March, 2000 to the effect not to file an appeal where the tax effect is less than Rs.4.00 lacs, this appeal is not required to be entertained. A reference may also be made, in this behalf, to the decision of the Division Bench of this Court in the case of Commissioner of Income-tax vs. Pithwa Engg. Works, reported in 2005 (5) Bom. C.R. 41. 2. In view of the above, this appeal is not required to be entertain and the same stands disposed of accordingly. P. B. MAJMUDAR, J. N. A. BRITTO, J. ssm.