1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR INCOME TAX REFERENCE NO. 42 OF 1998 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 Jaiswal, learned counsel for the appellant and Shri Thakar, learned counsel for the respondent. This reference relates to six assessees. The tax effect involved in the case of each of the assessees is Rs.66,796/-, Rs. 63,954/-, Rs.73,876/-, Rs.83,906/-, Rs. 1,20,180/- and Rs. 1,31,790/-. In view of the smallness of the tax effect involved in each case of the assessee 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.