: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 CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPLICATION NO.58 OF 2002 TAX APPLICATION NO.58 OF 2002 TAX APPLICATION NO.58 OF 2002 The Commissioner of Income Tax ..Applicant Vs. M/s.Melodious Movies ..Respondent Mr.Ashok Kotangale for the Applicant. None for the 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 : 4TH JUNE, 2007 : 4TH JUNE, 2007 : 4TH JUNE, 2007 P.C. P.C. P.C. . Heard the learned Counsel for the parties. The tax liability involved in the above is less than Rs.4,00,000/-. Over and above, the question of law raised in the above, is squarely covered in the case of Commissioner of Income Tax, Bombay Vs. V.H.Sheth Commissioner of Income Tax, Bombay Vs. V.H.Sheth Commissioner of Income Tax, Bombay Vs. V.H.Sheth and and and Others 148 ITR 169 Others 148 ITR 169 Others 148 ITR 169. In view thereof, the Application stands dismissed. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)