The learned counsel representing the appellant(s) has acknowledged that the total tax effect for the three assessment years in question is not more than four lakhs. As a result, the appeals are dismissed on the grounds of low tax effect.

The learned counsel representing the appellant(s) has acknowledged that the total tax effect for the three assessment years involved in the case is not more than four lakhs. Consequently, the appeals have been dismissed based on the grounds of the low tax effect. The decision was made by Justices Ashok Bhushan and K.M. Joseph.
The appeals have been dismissed in accordance with the signed order. Any pending applications, if applicable, are also disposed of. The decision was made by Justices Arjun Bisht and Renu Kapoor.

Learned counsel for the appellant(s) has fairly conceded that the total tax effect regarding three assessment years involved is not more than four lakhs.
The appeals stand dismissed due to low tax effect.
(ASHOK BHUSHAN)
(K.M. JOSEPH)
New Delhi
January 23, 2019
Appeals are dismissed in terms of the signed order.
Pending application(s), if any, stands disposed of.
(ARJUN BISHT) (RENU KAPOOR)
COURT MASTER (SH) BRANCH OFFICER
(signed order is placed on the file)