1 P IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Income Tax Application NO. 240 of 1999 The Commissioner of Income-tax .... Petitioner vs. Mr. Anthony Wass . .. ... . ... Respondents Mr. A. S. Rao for Petitioner None for Respondent CORAM: S. RADHAKRISHNAN AND A. S. AGUIAR JJ. Date: 7/6/2005 ORAL JUDGMENT (Per S.Radhakrishnan J.) 1. Heard learned counsel for the Appellant and the Respondents. Perused the assessment order. 2. The claim involved in the above appeal is less than of Rs.2 lacs. We have also perused the judgment of the Division Bench of this court in the case of Commissioner of Income Tax vs. Camco Colour Co., reported in (2002) 254 ITR 565 (Bom). In view of the policy decision taken by Central Board of Direct Taxes (“CBDT” for short) 2 P vide Circular F. No. 279/126/98-ITJ dated 27/3/2000 wherein the Revenue has decided not to file any Appeal or Reference, if the tax liability is less than Rs.2 lacs. 3. As in the present case, the tax liability is less than Rs.2 lacs, we dismiss the above appeal. S. RADHAKRISHNAN J. A. S. AGUIAR J.