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 APPEAL NO. 322 OF 2006 TAX APPEAL NO. 322 OF 2006 TAX APPEAL NO. 322 OF 2006 The Commissioner of Income Tax, ... Appellant City-III, Mumbai. V/s. M/s. Hercules Investment Ltd., ... Respondent Mr. A.N. Kotangale for the appellant. Mr. J.D. Mistry with Mr. Raj Darak for respondent. CORAM CORAM CORAM : H.L. GOKHALE & : H.L. GOKHALE & : H.L. GOKHALE & V.R. V.R. V.R. KINGAONKAR,JJ. KINGAONKAR,JJ. KINGAONKAR,JJ. DATED DATED DATED : 1st August, 2006 : 1st August, 2006 : 1st August, 2006 P.C. . The demand involved in this matter is less than Rs. 2 lacs. We do not entertain this appeal in view of the C.B.D.T. circular. Hence, the appeal is rejected. [H.L. [H.L. [H.L. GOKHALE, J.] GOKHALE, J.] GOKHALE, J.] [V.R. [V.R. [V.R. KINGAONKAR, J.] KINGAONKAR, J.] KINGAONKAR, J.]