:1: IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPLICATION NO.66 OF 2002 TAX APPLICATION NO.66 OF 2002 TAX APPLICATION NO.66 OF 2002 Commissioner of Income Tax ..Applicant Vs. M/s.Unichem Laboratories Ltd. ..Respondent Mr.B.M.Chatterjee with Ms.P.P.Bhosale for the Applicant. Mr.A.K.Jasani i/b.Ashok Bhogani & Co. for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 20TH MARCH, 2007 : 20TH MARCH, 2007 : 20TH MARCH, 2007 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. The learned Counsel for the Respondent pointed out that the tax effect is only Rs.3,33,000/- in the above. In view of the circular dated 24th October,2005 issued by the Government of India, Ministry of Finance, Department of Revenue, CBDT, wherein it is clearly stated that an Appeal under Section 260A not to be entertained, if it is below Rs.4,00,000/-. The said circular is binding on the Revenue. In view thereof, we dismiss the above Application. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)