1 itxal148-11 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.148 OF 2011 The Commissioner of Income Tax II, Kolhapur ..Appellant. Versus Omega Wine Mart ..Respondent. Mr.Vimal Gupta for the appellant. Mr.S.N. Inamdar, Senior Advocate with Mr.Mihir Naniwadekar for the respondent. CORAM : J.P. Devadhar & A.A. Sayed, JJ. DATE : 12th July, 2011. P.C. : 1. Since the tax effect involved in this appeal is less than Rs.4 lakhs, in view of the Circular No.5 of 2008 issued by the Central Board of Direct Taxes as also the judgment of this Court in the case of Commissioner of Income Tax V/s. Madhukar Inamdar reported in 318 ITR 149, the appeal is dismissed with no order as to costs. (A.A. Sayed, J.) (J.P. Devadhar, J.)