: 1 : 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.1795 OF 2007 TAX APPEAL (L.) NO.1795 OF 2007 TAX APPEAL (L.) NO.1795 OF 2007 WITH WITH WITH NOTICE NOTICE NOTICE OF MOTION NO.3450 OF 2007 OF MOTION NO.3450 OF 2007 OF MOTION NO.3450 OF 2007 The Director of Income Tax, . (International Taxation), Mumbai ...Appellant V/s. Bajaj Auto Ltd., Pune ...Respondent Mr.P.V. Vyas, Advocate, for the Appellant. Ms.V.B. Patel, Advocate, for the Respondent. CORAM CORAM CORAM : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & A.V. A.V. A.V. NIRGUDE, JJ. NIRGUDE, JJ. NIRGUDE, JJ. DATE DATE DATE : 9TH JUNE, 2008. : 9TH JUNE, 2008. : 9TH JUNE, 2008. P.C. P.C. P.C. : : : . Heard learned Counsel for the appellant. 2. As the tax effect is less than Rs.4,00,000/- in the above, we are not inclined to entertain the above Appeal. 3. The Appeal stands dismissed in view of the C.B.D.T. Circular dated 24th October, 2005. 4. In view of dismissal of the Appeal, nothing further survives in the Notice of Motion. Hence, the same stands dismissed. : 2 : [A.V. [A.V. [A.V. NIRGUDE, J.] NIRGUDE, J.] NIRGUDE, J.] [DR. [DR. [DR. S. RADHAKRISHNAN, J.] S. RADHAKRISHNAN, J.] S. RADHAKRISHNAN, J.]