IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1768 OF 2003 NOTICE OF MOTION NO.1768 OF 2003 NOTICE OF MOTION NO.1768 OF 2003 IN IN IN INCOME TAX APPEAL (LOD) NO.596 OF 2003 INCOME TAX APPEAL (LOD) NO.596 OF 2003 INCOME TAX APPEAL (LOD) NO.596 OF 2003 The Commissioner of Income-tax ..Appellant. V/s. M/s.Gaurav Vessels Pvt. Ltd. ..Respondent. Mr.A.N.Kotangale with P.S. Sahadevan for appellant. None for respondent. CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 6TH MARCH, 2007. DATED : 6TH MARCH, 2007. DATED : 6TH MARCH, 2007. P.C. :- P.C. :- P.C. :- Heard the learned counsel for the appellant and the respondent. In the above appeal, the disputed tax liability is only Rs.76,631/-. In view of the Circular of the Revenue dated 27th March, 2000 as the tax liability is less than Rs.2 lakhs, we are not inclined to entertain both the Notice of Motion and the appeal. Both the Notice of Motion and the Income Tax Appeal stand 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.)