IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 670 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. Shri Manoj Gul Jotwani. ... Respondent. Shri Bhatnagar with N.R.Prajapati for the appellant. Ms.Asifa Khan with Satish R. Mody for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 9th June 2009. P.C. : Since the tax effect involved in this appeal is less than Rs.4 lakh, appeal is dismissed in view of Office Memorandum dated 5th June 2007 issued by Central Board of Direct Taxes and judgments of this Court in C.I.T. v. Camco Colour Co., (2002) 254 ITR 565 and C.I.T. v. Pithwa Engg.Works, (2005) 276 ITR 519. However, the question is kept open for consideration in appropriate case. No order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)