1 IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.1225 OF 2000 APPEAL NO.1225 OF 2000 APPEAL NO.1225 OF 2000 The The The Commissioner Commissioner Commissioner of Income Tax II of Income Tax II of Income Tax II Pune Pune Pune ...... Appellant Appellant Appellant vs vs vs M/s M/s M/s B.G.Shirke B.G.Shirke B.G.Shirke & Company .. Respondent & Company .. Respondent & Company .. Respondent Mr.A.Kotangale Mr.A.Kotangale Mr.A.Kotangale Sr.Adv. i/b Mr.R.N.Bandopadhyay Sr.Adv. i/b Mr.R.N.Bandopadhyay Sr.Adv. i/b Mr.R.N.Bandopadhyay for for for Appellant Appellant Appellant Mr.S.N.Inamdar Mr.S.N.Inamdar Mr.S.N.Inamdar with with with Mr.A.K.Jasani for Respondent Mr.A.K.Jasani for Respondent Mr.A.K.Jasani for Respondent CORAM CORAM CORAM : DR.S.RADHAKRISHNAN & : DR.S.RADHAKRISHNAN & : DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ JJ JJ DATE DATE DATE : : : 5th June, 2007 5th June, 2007 5th June, 2007 P.C. P.C. P.C. 1.1.1. Heard learned counsel for the appellant. Heard learned counsel for the appellant. Heard learned counsel for the appellant. Learned Learned Learned counsel for the appellant seeks leave to counsel for the appellant seeks leave to counsel for the appellant seeks leave to withdraw withdraw withdraw the appeal as the tax liability involved the appeal as the tax liability involved the appeal as the tax liability involved inin in the above is less than Rs.4,00,000/-. the above is less than Rs.4,00,000/-. the above is less than Rs.4,00,000/-. 2.2.2. Appeal is allowed to be withdrawn and is Appeal is allowed to be withdrawn and is Appeal is allowed to be withdrawn and is dismissed dismissed dismissed as such. as such. as such. 3.3.3. Permissible court fees be refunded to the Permissible court fees be refunded to the Permissible court fees be refunded to the appellant appellant appellant as per rules. as per rules. as per rules. (V.C.Daga, (V.C.Daga, (V.C.Daga, J) J) J) (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, J) J) J) 2