1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR INCOME TAX APPEAL NO.87 OF 2008 (The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta(HUF) WITH INCOME TAX APPEAL NO.54 OF 2008 (The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta(HUF) WITH INCOME TAX APPEAL NO.55 OF 2008 (The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta(HUF) WITH INCOME TAX APPEAL NO.56 OF 2008 (The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta(HUF) WITH INCOME TAX APPEAL NO.68 OF 2008 (The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta) WITH INCOME TAX APPEAL NO.69 OF 2008 (The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta) WITH INCOME TAX APPEAL NO.72 OF 2008 (The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta) WITH INCOME TAX APPEAL NO.81 OF 2008 (The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta) WITH INCOME TAX APPEAL NO.83 OF 2008 (The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta) WITH INCOME TAX APPEAL NO.86 OF 2008 (The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta) __________________________________________________________________ Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's orders or directions and Registrar's orders. Shri A.S. Jaiswal, Advocate for appellant. Shri F.T. Mirza, Advocate for respondent. --------- CORAM : J.P. DEVADHAR AND A.B. CHAUDHARI, JJ. DATED : AUGUST 27, 2010 Heard learned Counsel for the parties. 2 In all these ten appeals, the tax effect is less than the monetary limit prescribed by the Central Board of Direct Taxes. In the light of the Central Board of Direct Taxes' Circular No. 5/2008, dated 15 th May 2008 and the decision of this Court in Commissioner of Income Tax v. Madhukar K. Inamdar (HUF) {(2009) 318 ITR 149 (Bom)}, these appeals are liable to be dismissed. Accordingly, all these appeals are dismissed. No order as to costs. JUDGE JUDGE khj