IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.352 OF 2004 INCOME TAX APPEAL NO.352 OF 2004 INCOME TAX APPEAL NO.352 OF 2004 The Commissioner of Income Tax ..Appellant. V/s. Bhishamlal P.Ahuja ..Respondent. Mr.A.S.Rao for appellant. Mr.Jitendra Jain i/b.RMG Law Associates for respondent. CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 22ND NOVEMBER, 2005. DATED : 22ND NOVEMBER, 2005. DATED : 22ND NOVEMBER, 2005. P.C. :- P.C. :- P.C. :- . The amount involved in this matter is less than Rs.2,00,000/-. The Circular dated 27/3/2000 issued by the C.B.D.T. requires the revenue not to carry such matter any further. Appeal is, therefore, dismissed. (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) x