((-1-)) hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO. 109 OF 1988 The Commissioner of Income Tax ... Applicant Versus M/s. The Standard Batteries Ltd... Respondent Mr. B.M. Chatterji with Mrs. A.P. Bhosale for Applicant. Mr. J.D. Mistry i/by M. Jamietram for Respondents. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED: JULY 25, 2007 DATED: JULY 25, 2007 DATED: JULY 25, 2007 P.C.: P.C.: P.C.: . As the tax incidence is less than four lakhs and in view of the Circular issued by the C.B.D.T. we do not propose to answer the Reference. . Accordingly Reference is returned as unanswered. The questions of law raised in the Reference are left open for consideration, if need be, in an appropriate case. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)