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 (L) NO.1224/2008 TAX APPEAL (L) NO.1224/2008 TAX APPEAL (L) NO.1224/2008 The Commissioner of Income Tax-14..Appellant Vs. M/s Shiv Metals ... Respondent Mr.S.M.Shah for Appellant Mr.A.K.Jasani for Respondent CORAM CORAM CORAM : Dr.S.Radhakrishnan and : Dr.S.Radhakrishnan and : Dr.S.Radhakrishnan and A.V.Nirgude, A.V.Nirgude, A.V.Nirgude, JJ JJ JJ DATED DATED DATED : 11th June, 2008 : 11th June, 2008 : 11th June, 2008 P.C. 1. Heard learned counsel for the appellant and learned counsel for the respondent. 2. The tax effect is only Rs.1,52,735/-. In view thereof, we are not inclined to entertain the above appeal in view of the Income tAx Circular which states that appeals need not be entertained if the tax effect is less than Rs.4,00,000/-. Hence, appeal stands dismissed. Inspite of pointing out this to the learned counsel for the appellant, Mr. Shah learned counsel for the appellant says that the appellant will not press the above appeal. 3. In view of the dismissal of the appeal, Notice of Motion also stands dismissed. 2 {A.V.Nirgude, {A.V.Nirgude, {A.V.Nirgude, J} J} J} {Dr.S.Radhakrishnan, {Dr.S.Radhakrishnan, {Dr.S.Radhakrishnan, J} J} J}