((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 883 OF 2004 The Commissioner of Income Tax ... Appellant Vs. M/s. Dani Finlease Ltd. ... Respondent Mr. A.D. Kango for the Appellant. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED: AUGUST 21, 2007 DATED: AUGUST 21, 2007 DATED: AUGUST 21, 2007 P.C.: P.C.: P.C.: . The ITAT has dismissed the appeal relying on the judgment of the Supreme Court in the case of Apollo tyres reported in 255 ITR 273. The tax incidence is less than 4 lakhs. In the light of that matter will be covered by the CBDT circular, we are therefore, of the opinion that the appeal as filed would not be maintainable and consequently dismissed. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)