1 itxa787-07 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.787 OF 2007 The Commissioner of Income Tax-V ..Appellant. V/s. Sandvik Asia Ltd. ..Respondent. Mr. Vimal Gupta for the appellant. Mr. J.D. Mistri, senior Advocate with A.K. Jasani for the respondent. CORAM : J.P. DEVADHAR AND SMT. R.S. DALVI, JJ. DATED : 29TH MARCH, 2011 P.C. :- 1. Not on Board. By consent, appeal is taken up for admission. 2. This appeal arises out of the order passed by the ITAT on 29/8/2005. The said order has been passed pursuant to the order of ITAT allowing Miscellaneous Application filed by the assessee by partly recalling its earlier order passed by the ITAT. The tax effect involved in this appeal is less than Rs.4 lakhs. In view of the Board's circular we do not deem it fit to entertain the appeal where the tax effect is less than Rs.4 lakhs. Hence the appeal is dismissed with no order as to costs. (SMT. R.S. DALVI, J.) (J.P. DEVADHAR, J.)