IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3700 OF 2010 The Commissioner of Income Tax-18 .... Appellant. Vs. Shri Jayalal G. Kalwar .... Respondents Mr. A.S. Shivsharan, Advocate for Appellant. Mr. Subhash S. Shetty, Advocate for respondent. CORAM : J.P. DEVADHAR AND SMT. R.P. SONDURBALDOTA, JJ. DATE : 30TH JUNE, 2011. P.C. Since the tax effect involved in this case is less than 4.00 lacs, we see no reason to entertain this appeal. The appeal is accordingly dismissed with no order as to costs. ( SMT. R.P. SONDURBALDOTA, J. ) (J.P. DEVADHAR, J.)