IN THE HIGH COURT OF DELHI AT NEW DELHI 
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  02.08.2007 
 Present:       Ms.P.L.Bansal, Adv. for the Appellant. 
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 +       ITA No. 686/2007 
 The tax effect in this case  is well below Rs.4 lacs. 
 There is absolutely no special reason why the Revenue has, contrary to 
 the instructions of Central Board of Direct Taxes, chosen to file an appeal in 
 respect of this Assessee.  The Assessee appears to be not so well off, having 
 ownership of only 125 sq.yards of land in Vikas Puri, Delhi.  The Revenue has 
 chosen to take action against him for no apparent reasons.  No substantial 
 question of law arises. 
 Dismissed. 
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 MADAN B. LOKUR, J 
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 August 02, 2007                                              V.B. GUPTA, J 
 Bisht 
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