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 (LDG.) NO. 1223 OF 2007 TAX APPEAL (LDG.) NO. 1223 OF 2007 TAX APPEAL (LDG.) NO. 1223 OF 2007 The Commissioner of Income-tax-I, Thane. ... Appellant. V/s. Shri Ratilal Hansraj Patel. ... Respondent. None for the parties. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 23rd April 2009. : 23rd April 2009. : 23rd April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . The tax effect involved in this appeal is Rs.3,36,160/-. In view of the circular issued by the C.B.D.T. directing Revenue not to file appeal wherein tax effect is less than Rs.4 lakh, appeal is dismissed. No order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)