:1: ASN ASN ASN IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.103 OF 2009 Commissioner of Income Tax-III. ..Appellant. Vs. Smt.Rani W. Bijlani. ..Respondent. Mr. N.R. Prajapati for the Appellant. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 12TH FEBRUARY,2009. PC : 1. The tax effect in this appeal is Rs.2,47,606/- which is less than Rs.4.00 lacs. In spite of that and in violation of the CBDT Circular, the present appeal has been filed. It is also pointed out to us that in another appeal bearing ITXA No.97/2008 of the same assessee where the tax effect was less than Rs.4.00 lacs, the revenue has withdrawn the said appeal. The CBDT circular is binding on the department. The appeal could not have been filed by the department. In the light of that, appeal dismissed. 2. The learned counsel for the appellant submitted that another appeal bearing ITXA No.1400/2008 has been admitted by this court. The admission of the said appeal is of no consequence as admission of the appeal cannot be said to be a case decided or judgment of this court. :2: 3. We find no reason as to why the Government should suffer for the acts of the officer who had filed the appeal without following the CBDT circular which was binding on him. 4. Considering that the sum of Rs.9430/- which was paid as court fees be recovered from the salary of the officer Shri. K.K.Sharma, who has preferred this appeal and compliance of this order be filed in this court within one month from today. (R.S. MOHITE, J.) (F.I. REBELLO, J.) :3: e