bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.180 OF 2008 WITH INCOME TAX APPEAL (L)NO.181 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s.Sheel Gems ..Respondent Ms.Anuradha Mane a/w.Mr.P.S.Sahadevan for appellant. None for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 11th June,2009 P.C. 1. Heard. 2. Since the tax effect involved in the above appeals is less than Rs.4/- lac, both the above appeals stand dismissed, however questions raised in these appeals are kept open. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)