p o/o 07.O3.2O1f. Present: Mr.Prem Lata Bansal, Sr. Advocate with Mr.Deepak Anand, Advocate for the aPPellant. Dr.Rakesh Gupta, Advocate for the respondent' +lTA No.L238/2OLO * Since the tax effect is less than tl0.00 lakhs, in view of the latest circular of the CBDT, this appeal is not maintainable and is dismissed on this ground alone. MARCH 07,?OTL Dev M.L. MEHTA, J. Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified