IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
  02.08.2007 
 Present:       Ms.P.L.Bansal, Adv. for the Appellant. 
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 +       ITA No. 685/2007 
 The tax effect in this case is  hardly Rs.76,200/-. 
 There is no reason why the Revenue has, contrary to the instructions of 
 the Central Board of Direct Taxes, chosen to file an appeal in respect of this 
 particular Assessee when the tax effect is well  below Rs.4 lacs. 
 Dismissed. 
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 MADAN B. LOKUR, J 
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 August 02, 2007                                              V.B. GUPTA, J 
 Bisht