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 APPLICATION NO.47 OF 1999 INCOME TAX APPLICATION NO.47 OF 1999 INCOME TAX APPLICATION NO.47 OF 1999 The Commissioner of Income Tax, Mumbai City - VII, Mumbai .. Appellant V/s M/s.Fin Cab Corporation .. Respondents Mr.P.S.Sahadevan for the Appellant. CORAM : CORAM : CORAM : DR.S.RADHAKRISHNAN & DR.S.RADHAKRISHNAN & DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATE : 5th March, 2007. DATE : 5th March, 2007. DATE : 5th March, 2007. P.C.: P.C.: P.C.: 1. Heard the learned Counsel for the parties. This Application was admitted on 22.04.1999. However, the learned Counsel for the Revenue fairly states that the tax liability is less than Rs.2 lakhs. In view of the Government Circular dated 27th March, 2000, since the tax liability is less than Rs.2 lakhs we are not inclined to entertain this application. Application stands dismissed. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)