(-#-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL LODGING NO.48 OF 2007 The Commissioner of Income-tax Mumbai ..Appellant Vs. Shri J.N. Virji........................Respondent Mr. B.M.Chatterji with Mrs.P.P. Bhosale and Mr. P.S. Sahadevan for the Appellant. Mr. P.J. Pardiwala withMs. Chitra Rao, for the respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATED: 29th October, 2007 DATED: 29th October, 2007 DATED: 29th October, 2007 P.C.: P.C.: P.C.: . The tax incidence is less than Rs..4.00 lakhs. Considering the CBTD Circular in our opinion the Appeal as filed would not be maintainable. In the light of that Appeal dismissed. 2. The question of law, if any, is left open for consideration in an appropriate case. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)