06/ 24-Jan-2011 IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.124 of 2006 THE COMMISSIONER ,INCOME TAX, MUZAFFARPUR………………………...APPELLANT Versus M/S CHANDAN TALKIES,ROSERA, DISTT- SAMASTIPUR………………………...RESPONDENT. ----------- Learned counsel for the appellant fairly submits that the tax effect in this appeal is less than Rs.4 Lacs and hence as per policy decision of the Central Board of Direct Taxes in exercise of power available under Section 268A of the Income Tax Act and Circular dated 24th of October 2005, this appeal is not required to be pursued. In view of the aforesaid stand, this appeal is dismissed as not pressed. perwez (Shiva Kirti Singh, J.) (Dr. Ravi Ranjan, J.)