2007 (4) TMI 302

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..... Mumbai, who is personally present in the court pursuant to our notice, to move the Central Board of Direct Taxes with a request to issue appropriate circular in this behalf to all the Chief Commissioners of the Income-tax Department operating in the region directing them to instruct their respective advocates to withdraw pending appeals wherein the tax effect is less than Rs. 4 lakhs, unless the q .....

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..... 4 lakhs), the Department is filing appeals without following the guidelines laid down in the said circular. 3. At this juncture, it will also be relevant to note that through our two judgments in the case of CIT v. Camco Colour Co. [2002] 254 ITR 565 (Bom) and another in the case of CIT v. Pithwa Engg. Works [2005] 276 ITR 519 (Bom), it is categorically ruled that the circulars issued by the C .....

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..... the circular by the Central Board of Direct Taxes and the law laid down by this court is being followed in the breach by the Department, we are constrained to direct the Commissioner of Income-tax No. VII, Mumbai City, Mumbai, who is personally present in the court pursuant to our notice, to move the Central Board of Direct Taxes with a request to issue appropriate circular in this behalf to all t .....

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