1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1095 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Raj Petroleum Products ..Respondent. Mr. A.S. Shivsharan for appellant. Mr. A.K. Jasani for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 14TH AUGUST, 2009. P.C. :- Heard learned counsel for the revenue. Since the tax effect in this appeal is less than Rs.4 lakhs and in view of the office Memorandum dated 5-6-2007 issued by the C.B.D.T. and judgments of this Court in CIT V/s. Camco Colour Co. (2002) 254 I.T.R. 565 and CIT V/s. Pithwa Engg. Works (2005) 276 ITR 519, the appeal is dismissed. No order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)