Commisioner Of Income Tax &Amp; An vs M/S Replica Builders @ Furnish on 27 January, 2011

                 IN THE HIGH COURT OF JUDICATURE AT PATNA
                        MA No.454 of 2006
                 1. COMMISIONER OF INCOME TAX ( CENTRAL),PATNA
                 2. INCOME TAX OFFICER, WARD-2 (2), PATNA.. APPELLANTS

                              Versus

                 M/S REPLICA BUILDERS @ FURNISHERS (P) LTD. BRAJ KUNJ
                 APARTMENT, WEST BORING CANAL ROAD,PATNA--RESPT.

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5 27-1-2011 Learned counsel for the appellants fairly submits

that the tax in this appeal is less than Rs.4,00000/- and hence

as per policy decision of the Central Board of Direct Taxes, in

exercise of power available under section 261 A of the

Income Tax Act and Circular dated 24th October, 2005, this

appeal is also not required to be pressed.

In view of aforesaid stand , this appeal is dismissed

as not pressed.

( Shiva Kirti Singh, J.)

( Dr. Ravi Ranjan,J)

Naresh