1 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 NO. 1026 OF 2000 TAX APPEAL NO. 1026 OF 2000 TAX APPEAL NO. 1026 OF 2000 The Commissioner of Wealth Tax .... Appellant Mumbai Vs. Master Gagan O. Navani, Mumbai .... Respondent Mr. P.S. Sahadevan for Appellant. Ms. Beena Pillai i/b M/s D.M. Harish & Co. for Respondent. CORAM CORAM CORAM : F.I. REBELLO, & : F.I. REBELLO, & : F.I. REBELLO, & J.P. J.P. J.P. DEVADHAR, JJ. DEVADHAR, JJ. DEVADHAR, JJ. DATE DATE DATE : 24TH SEPTEMBER, 2007 : 24TH SEPTEMBER, 2007 : 24TH SEPTEMBER, 2007 P.C. . As the tax incidence is less than Rs.4.00 lakhs, the learned counsel seeks leave to withdraw the Appeal. Hence, Appeal dismissed as withdrawn. The issue of law, if any, is kept open for consideration in appropriate case. 2. Refund of Court Fees as per Rules. Certified copy expedited. (J.P. (J.P. (J.P. DEVADHAR, J.) (F.I. REBELLO, J.) DEVADHAR, J.) (F.I. REBELLO, J.) DEVADHAR, J.) (F.I. REBELLO, J.)