1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR. INCOME TAX REFERENCE NO. 29 OF 2002 (CIT .v. Unique Builders and Engineers) Office Notes, Office Memoranda of Coram appearances, Court's orders or directions Court's or Judge's Orders and Registrar's orders. Shri A.S. Jaiswal, Advocate for the petitioner. Shri K.P. Dewani, Advocate for the respondent. CORAM : J.P. DEVADHAR & B.P. DHARMADHIKAR, JJ. 02ND JULY, 2007 Learned Counsel for the revenue states that the tax effect involved in this reference is Rs. 73,220/-. In view of the smallness of the tax effect and the decision of this Court in CIT .v. Pithwa Engineering Works (reported in (2005) 276 ITR 519), and in view of the Board Circular dated 5th June, 2007 issued in the light of the judgment of this Court in the case of CIT, Mumbai .v. M/s. Vitessee Trading Ltd. (ITA(L) 118/2003 decided on 23 rd April, 2007) , this reference is returned unanswered. JUDGE JUDGE *rrg.