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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.510 OF 2003 INCOME TAX APPEAL NO.510 OF 2003 INCOME TAX APPEAL NO.510 OF 2003 The Commissioner of Income Tax .. Appellant Vs. M/s.Star Chemicals (Bom) Ltd. .. Respondent Mr.Vimal Gupta for the Appellant. Mr.Deepak Tralshawalla with Mr.V.S.Hadade for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. DATE : 7th August, 2008 DATE : 7th August, 2008 DATE : 7th August, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. As the tax effect involved in this Appeal is less than Rs.4 lakhs, we are not inclined to entertain this Appeal in view of the Board’s Circular. Hence, the Appeal stands dismissed. (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.)