(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1310 OF 2000 WITH INCOME TAX ALPPEAL NO.1312 OF 2000 The Commissioner of Income Tax...Appellant Vs. Praveer R. Diwan ..Respondent Mr. A.D. Kango with Mr. P.S.Sahadevan for the Appellants Mr. A.K.Jasani i/b.Kanga & Co., for the Respondents CORAM: F.I. REBELLO & CORAM: F.I. REBELLO & CORAM: F.I. REBELLO & R.S.MOHITE,JJ. R.S.MOHITE,JJ. R.S.MOHITE,JJ. DATED: 5TH DATED: 5TH DATED: 5TH FEBRUARY,2008 FEBRUARY,2008 FEBRUARY,2008 P.C.: P.C.: P.C.: . The tax incidence in both the Appeals cumulatively is less than Rs.4.00 lakhs. In respect of another Appeal the same has been dismissed. Even otherwise considering the demise of the assessee R.D. Diwan it cannot be said that this is a recurring issue. Consequently both the Appeals dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.)