1 itxa3409.10&group.sxw IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 3409 OF 2010 WITH INCOME TAX APPEAL NO. 3403 OF 2010 WTIH INCOME TAX APPEAL NO. 3407 OF 2010 WITH INCOME TAX APPEAL NO. 3437 OF 2010 Commissioner of Income Tax, Central-I, Mumbai ...Appellant. Vs. Shri Sudhakar M. Shetty ..Respondent Mr. Vimal Gupta with Anamika Malhotra for the Appellant. Ms. Usha Dalal for the Respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 11TH AUGUST, 2011. P.C. Counsel for the parties state, the disputed tax in all these appeals together does not exceed to Rs.1,83,004/-. Hence, in view of the Board Circular, the tax effect being less than Rs. 4 lakhs all these 4 appeals are dismissed. ( A.A. SAYED, J. ) ( J.P. DEVADHAR , J.)