1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR CIVIL APPLICATION NO. 6068 OF 2001 IN INCOME TAX REFERENCE NO. 217 OF 2001 Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's orders or directions and Registrar's orders. CORAM : J. P. DEVADHAR AND B.P. DHARMADHIKARI, JJ. JUNE 26, 2007. Heard Shri Parchure, learned counsel for the appellant and Shri Thakar, learned counsel for the respondent. This application was disposed of on 26.4.2002 by restoring the application subject to the applicant removing office objections within eight weeks from that date. The office has made note that the applicant had not removed the office objections within the stipulated time. The advocate for the appellant has filed pursis on 3.5.2007 to the effect that all the office objections have been removed and that the order dated 26.4.2002 has been complied with. In view of the pursis, compliance is recorded. ITR No. 217 of 2001 2 is restored to the file. INCOME TAX REFERENCE NO. 217 OF 2001 Shri Jaiswal, learned counsel for the revenue states that the tax effect involved in this reference is Rs.47,293/-. In view of the smallness of the tax effect involved in this reference and in the light of the judgment of this Court in the case of C.I.T. vs. Pithwa Engineering Works, reported at 276 ITR 519, the reference is returned unanswered. JUDGE JUDGE *GS.