-1- bpk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.951 OF 2008 The CIT-20 : Appellant v/s M/s. Kirti M.Jain(HUF) : Respondents Mr.R.Asokan for Appellant None for respondent Coram : Dr. S. Radhakrishnan S.J. Kathawalla, JJ. Date : 24.9.2008 P.C. . Heard the learned counsel for the appellant. None appears for the respondent though served. . In the above appeal as the tax effect is Rs. 1,08,218/- which is less than Rs. 4 lac. Hence we are not inclined to interfere in the above appeal. Hence we dismiss the above appeal. (S.J. Kathawalla,J.) (Dr. S.Radhakrishnan,J.)