IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.145 OF 1999 INCOME TAX REFERENCE NO.145 OF 1999 INCOME TAX REFERENCE NO.145 OF 1999 The C.I.T.B. C-VII )..Appellant Versus Shri S.Ramchandra Rao )..Respondent ---- Mr.P.S.Sahadeven for the appellant. Mr.S.G.Dollal for the respondent. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.229 OF 1999 INCOME TAX REFERENCE NO.229 OF 1999 INCOME TAX REFERENCE NO.229 OF 1999 The C.I.T.B. C-IX ..Appellant Versus H.H.Paghubirsinghji of Rajplpla Savas..Respondent ---- Mr.P.S.Sahadeven for the appellant. Ms.Aasifa Khan for the respondent. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.235 OF 1999 INCOME TAX REFERENCE NO.235 OF 1999 INCOME TAX REFERENCE NO.235 OF 1999 The C.I.T.K-I, Bangalore ..Appellant Versus Shri Ramdas S. Wallya ..Respondent ---- Mr.P.S.Sahadeven for the appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.239 OF 1999 INCOME TAX REFERENCE NO.239 OF 1999 INCOME TAX REFERENCE NO.239 OF 1999 The C.I.T.K-I, Bangalore ..Appellant Versus Shri Shaben M.Parab ..Respondent ---- Mr.P.S.Sahadeven for the appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.247 OF 1999 INCOME TAX REFERENCE NO.247 OF 1999 INCOME TAX REFERENCE NO.247 OF 1999 The C.I.T.K-I, Bangalore ..Appellant Versus M/s.S.D.P.Salgaonkar & Sons. ..Respondent ---- Mr.P.S.Sahadevan for appellant. Mr.G.S.Pikale i/by S.V.Pikale & Co. for respondent. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.256 OF 1999 INCOME TAX REFERENCE NO.256 OF 1999 INCOME TAX REFERENCE NO.256 OF 1999 The C.I.T. B.C. I ..Appellant Versus M/s.Beekay Textiles Mills P.Ltd., ..Respondent ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.259 OF 1999 INCOME TAX REFERENCE NO.259 OF 1999 INCOME TAX REFERENCE NO.259 OF 1999 The C.I.T. B. C-I ..Appellant Versus M/s.Zuari Agro Chemicals Ltd., ..Respondent ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.260 OF 1999 INCOME TAX REFERENCE NO.260 OF 1999 INCOME TAX REFERENCE NO.260 OF 1999 The C.I.T. Pune ..Appellant Versus Baramati Grape Industries Pvt.Ltd., ..Respondent ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.299 OF 1999 INCOME TAX REFERENCE NO.299 OF 1999 INCOME TAX REFERENCE NO.299 OF 1999 The C.I.T. B. C-VI ..Appellant Versus M/s.Paraan Limited ..Respondent ---- Mr.P.S.Sahadevan for appellant. Mr.A.K.Jasani with S.N.Inamdar for respondent. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.301 OF 1999 INCOME TAX REFERENCE NO.301 OF 1999 INCOME TAX REFERENCE NO.301 OF 1999 The C.I.T. B. C-VII ..Appellant Versus M.H.Daryannani ..Respondent ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.302 OF 1999 INCOME TAX REFERENCE NO.302 OF 1999 INCOME TAX REFERENCE NO.302 OF 1999 The C.I.T. Nashik ..Appellant Versus Nashik Dist.Labour Contract Govt. ..Respondent Society Federation Ltd., ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.303 OF 1999 INCOME TAX REFERENCE NO.303 OF 1999 INCOME TAX REFERENCE NO.303 OF 1999 The C.I.T. B.C. I ..Appellant Versus M/s.Zuari Agro Chemicals Ltd., ..Respondent ---- Mr.P.S.Sahadevan for appellant. Mr.Prem J.Ranga i/by C.Bailey for respondent. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.304 OF 1999 INCOME TAX REFERENCE NO.304 OF 1999 INCOME TAX REFERENCE NO.304 OF 1999 The C.I.T. Central-I ..Appellant Versus M/s.Zuari Agro Chemicals Ltd., ..Respondent ---- Mr.P.S.Sahadevan for appellant. Mr.Prem J.Ranga i/by C.Bailey for respondent. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.305 OF 1999 INCOME TAX REFERENCE NO.305 OF 1999 INCOME TAX REFERENCE NO.305 OF 1999 The C.I.T. Central-I Bom. ..Appellant Versus M/s.Zuari Agro Chemicals Ltd., ..Respondent ---- Mr.P.S.Sahadevan for appellant. Mr.Prem J.Ranga i/by C.Bailey for respondent. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.310 OF 1999 INCOME TAX REFERENCE NO.310 OF 1999 INCOME TAX REFERENCE NO.310 OF 1999 The C.I.T. Pune ..Appellant Versus The Municipal Commission ..Respondent ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.311 OF 1999 INCOME TAX REFERENCE NO.311 OF 1999 INCOME TAX REFERENCE NO.311 OF 1999 The C.I.T. Kolhapur ..Appellant Versus Solapur Dist.Contractor Society Co-op..Respondent Fed.Ltd., ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.324 OF 1999 INCOME TAX REFERENCE NO.324 OF 1999 INCOME TAX REFERENCE NO.324 OF 1999 The C.I.T. Nashik ..Appellant Versus Shetkari Sahakari Sangh Ltd., ..Respondent Fed.Ltd., ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.325 OF 1999 INCOME TAX REFERENCE NO.325 OF 1999 INCOME TAX REFERENCE NO.325 OF 1999 The C.I.T. Nashik ..Appellant Versus M/s.Anuradha Service Pvt.Ltd., ..Respondent Fed.Ltd., ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.332 OF 1999 INCOME TAX REFERENCE NO.332 OF 1999 INCOME TAX REFERENCE NO.332 OF 1999 The C.I.T. B.C. XII ..Appellant Versus M/s.Popular Boring Works.Ltd., ..Respondent ---- Mr.P.S.Sahadevan for appellant. Mr.A.R.Singh for respondent. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.333 OF 1999 INCOME TAX REFERENCE NO.333 OF 1999 INCOME TAX REFERENCE NO.333 OF 1999 The C.I.T. B.C. ..Appellant Versus M/s.Famous Cine Laboratories Studies ..Respondent Pvt.Ltd., ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.335 OF 1999 INCOME TAX REFERENCE NO.335 OF 1999 INCOME TAX REFERENCE NO.335 OF 1999 The C.I.T. B.Central-I ..Appellant Versus M/s.Sandeep Oil Mills ..Respondent ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.338 OF 1999 INCOME TAX REFERENCE NO.338 OF 1999 INCOME TAX REFERENCE NO.338 OF 1999 AND AND AND INCOME TAX REFERENCE NO.339 OF 1999 INCOME TAX REFERENCE NO.339 OF 1999 INCOME TAX REFERENCE NO.339 OF 1999 The C.I.T. B.Central-I ..Appellant Versus M/s.Zuari Agro Chemicals Ltd., ..Respondent ---- Mr.P.S.Sahadevan for appellant. Mr.P.J.Ranga i/by C.Bailey for respondent. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.341 OF 1999 INCOME TAX REFERENCE NO.341 OF 1999 INCOME TAX REFERENCE NO.341 OF 1999 The C.I.T. B.C. VI ..Appellant Versus M/s.Podar Cement Pvt.Ltd., ..Respondent ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.343 OF 1999 INCOME TAX REFERENCE NO.343 OF 1999 INCOME TAX REFERENCE NO.343 OF 1999 The C.I.T. B.C. VII ..Appellant Versus M/s.Atul Diamonds ..Respondent ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.345 OF 1999 INCOME TAX REFERENCE NO.345 OF 1999 INCOME TAX REFERENCE NO.345 OF 1999 The C.I.T. B.C. III ..Appellant Versus M/s.Goldsealed Packers ..Respondent ---- Mr.P.S.Sahadevan for appellant. M.Subrananian for respondent. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.346 OF 1999 INCOME TAX REFERENCE NO.346 OF 1999 INCOME TAX REFERENCE NO.346 OF 1999 The C.I.T. B.C. VI ..Appellant Versus V.J.Sheth ..Respondent ---- Mr.P.S.Sahadevan for appellant. Mr.S.J.Mehta for respondent. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.358 OF 1999 INCOME TAX REFERENCE NO.358 OF 1999 INCOME TAX REFERENCE NO.358 OF 1999 The C.I.T. B.C. VIII ..Appellant Versus M/s.Capstain Engg. Works ..Respondent ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.360 OF 1999 INCOME TAX REFERENCE NO.360 OF 1999 INCOME TAX REFERENCE NO.360 OF 1999 Director of Income Tax (Exemption) ..Appellant Versus F.E.Dinshaw Foundation ..Respondent ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.364 OF 1999 INCOME TAX REFERENCE NO.364 OF 1999 INCOME TAX REFERENCE NO.364 OF 1999 The C.I.T. B.C.-III ..Appellant Versus M/s.Radeus Advertising Pvt.Ltd., ..Respondent ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.377 OF 1999 INCOME TAX REFERENCE NO.377 OF 1999 INCOME TAX REFERENCE NO.377 OF 1999 The C.I.T. B.C.-XI ..Appellant Versus Shri R.P.Keaten ..Respondent ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.383 OF 1999 INCOME TAX REFERENCE NO.383 OF 1999 INCOME TAX REFERENCE NO.383 OF 1999 The C.I.T. B.C.-VII ..Appellant Versus Shri Hiralal M.Jan ..Respondent ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.397 OF 1999 INCOME TAX REFERENCE NO.397 OF 1999 INCOME TAX REFERENCE NO.397 OF 1999 The C.I.T. B.C.-IX ..Appellant Versus M/s.Elpey & Sons ..Respondent ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 5.12.2007. PC 1. As the tax incidence is less than Rs.4 lakhs, learned Counsel for the appellant does not press the reference. 2. In the light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 3. Reference disposed of accordingly. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.402 OF 1999 INCOME TAX REFERENCE NO.402 OF 1999 INCOME TAX REFERENCE NO.402 OF 1999 The C.I.T. B.C.-VI ..Appellant Versus Shri V.J.Sheth (HUF) ..Respondent ---- Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ