AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2225 OF 2007 AND INCOME TAX APPEAL (L) NO.2227 OF 2007 The Commissioner of Income- tax - 16, Mumbai ..Appellant. V/s. M/s.Ratilal Becharalal & Sons ..Respondent. Mrs.Anuradha Mane with Mr.P.S. Sahadevan for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 7TH MAY, 2009. P.C. : 1. Heard both the appeals together. 2. Since combine tax effect in both these appeals is less than Rs.4 lakhs 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, learned counsel for the revenue seeks liberty to withdraw the appeals. Both the appeals are dismissed as withdrawn. No order as to costs. (V.C. Daga, J.) (J.P. Devadhar, J.)