:1: 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.1012 OF 2000 INCOME TAX APPEAL NO.1012 OF 2000 INCOME TAX APPEAL NO.1012 OF 2000 The Commissioner of Income Tax,Mumbai City-I, Mumbai. ... Appellant V/s M/s Bajaj Hindustan Ltd. ...Respondent Dr.P.Danial for appellant Mrs.Vasanti B.Patel for respondent CORAM: S. RADHAKRISHNAN AND J.H.BHATIA, JJ. DATE : 5TH JULY,2005. P.C. 1. Heard the learned counsel for the Appellant and the Respondent. Perused the Assessment Order. 2. The claim involved in the above appeal is less than Rs. 2 Lakhs. We have also perused the judgment of the Division Bench of this Court in the case of Commissioner of Income Tax v. Camco Colour Co. reported in (2002)254 ITR 565(Bom.). In view of the policy decision taken by Central Board of Direct Taxes (for short "CBDT") vide circular F.No.279/126/98-ITJ dated 27/3/2000 wherein the Revenue has decided not to file any Appeal or Reference, if the liability is less than Rs.2 Lakhs. :2: 3. As in the present case, the tax liability is than Rs.2 Lakhs, we dismiss the above Appeal. S. RADHAKRISHNAN,J. J.H. BHATIA,J.