Itxa/1088/2009 Of The Commissioner Of Income-Tax-13,Mum v. M/S Raj Petroleum Products

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1083 OF 2009ANDINCOME TAX APPEAL NO.1088 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Raj Petroleum Products ..Respondent. Mr. A.S. Shivsharan for appellant. Mr. A.K. Jasani for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 14TH AUGUST, 2009. P.C. :- Heard learned counsel for the revenue. By the impugned order the Tribunal has decided the appeals relating to A.Y. 1995-96 and 1996-97. Two appeals are filed by the revenue, one being Income Tax Appeal No.1083 of 2009 and Income Tax Appeal No.1088 of 2009. In one case, the tax effect is Rs.2,25,677/- whereas in another case the tax effect is Rs.75,945/-. The tax effect in both the cases put together is less than Rs. 4 lakhs. In view of the office Memorandum dated 5-6-2007 issued by the C.B.D.T. and judgments of this Court in CIT V/s. Camco Colour Co. (2002) 254 I.T.R. 565and CIT V/s. Pithwa Engg. Works (2005) 276 ITR 519, both the appeals are dismissed since the tax effect is below Rs.4 lakhs. No order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)