AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1950 OF 2007 The Commissioner of Income- Tas - 9, Mumbai ..Appellant. V/s. M/s.Shree Ganesh Broking Service Private Limited ..Respondent. Mr.J.S. Saluja for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 7TH MAY, 2009. P.C. : 1. Since the tax effect is less than Rs.4 lakh and in view of 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 ITR 565 and CIT Pithwa Engg. Works (2005) 276 ITR 519, the appeal is dismissed. Even otherwise, the issue sought to be raised in this appeal is squarely covered by the Division Bench judgment of this Court in the case of Commissioner of Income Tax V/s. Walfort Share and Stock Brokers P. Ltd. reported in [2009] 310 ITR 421. 2. The appeal is thus dismissed. No order as to costs. (V.C. Daga, J.) (J.P. Devadhar, J.)