IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL (LDG.) NO. 2612 OF 2007 TAX APPEAL (LDG.) NO. 2612 OF 2007 TAX APPEAL (LDG.) NO. 2612 OF 2007 The Commissioner of Income-tax. ... Appellant. V/s. M/s.Shri Ganesh Oil Mills. ... Respondent. P.S.Sahadevan for the appellant. None for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 8th May 2009. : 8th May 2009. : 8th May 2009. P.C. P.C. P.C. : : : ---- ---- ---- . Since the tax effect is less than Rs.4 lakh, appeal is dismissed in view of Office Memorandum dated 5th June 2007 issued by Central Board of Direct Taxes and judgments of this Court in C.I.T. v. Camco C.I.T. v. Camco C.I.T. v. Camco Colour Colour Colour Co. Co. Co., (2002) 254 ITR 565 and C.I.T. v. Pithwa C.I.T. v. Pithwa C.I.T. v. Pithwa Engg.Works Engg.Works Engg.Works, (2005) 276 ITR 519. However, the question is kept open for consideration in appropriate case. No order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)