: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 APPEAL NO.996 OF 2000 TAX APPEAL NO.996 OF 2000 TAX APPEAL NO.996 OF 2000 The Commissioner of Income-Tax ..Appellant Vs. Shri.S.N.Singade ..Respondent WITH WITH WITH INCOME INCOME INCOME TAX APPEAL NO.997 OF 2000 TAX APPEAL NO.997 OF 2000 TAX APPEAL NO.997 OF 2000 The Commissioner of Income-Tax ..Appellant Vs. Shri.P.L.Dhuri ..Respondent WITH WITH WITH INCOME INCOME INCOME TAX APPEAL NO.998 OF 2000 TAX APPEAL NO.998 OF 2000 TAX APPEAL NO.998 OF 2000 The Commissioner of Income-Tax ..Appellant Vs. Shri.N.Thayalan ..Respondent Mr.B.M.Chatterjee with Mrs.P.P.Bhosale for the Appellants. None for the Respondents. 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 DATE DATE : 27TH FEBRUARY,2007 : 27TH FEBRUARY,2007 : 27TH FEBRUARY,2007 P.C. P.C. P.C. 1. Heard the learned Counsel for the Appellants. The above Appeals were admitted on the following substantial questions of law: "Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee was entitled to exemption under Section 10(10B) of the Income Tax Act,1961 in respect of the amount received under the Voluntary Retirement Scheme by the Assessee?" :2: 2. The learned Counsel for the Appellants fairly states that the tax liability is less than Rs.2,00,000/- in all the above Appeals. In view of the Circular dated 27th March,2000, we dismiss the above Appeals. (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)