AGK 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICITON INCOME TAX REFERENCE NO.245 OF 1998 The Commissioner of Income Tax Bombay City II .. Applicant. Versus Shri Ramkrishna Bajaj .. Respondent. Mr.P.S. Sahadevan for the Applicant. Ms.Usha Dalal for the respondent. CORAM : F.I. REBELLO & J.P. DEVADHAR, JJ. DATED : 30TH OCTOBER, 2007. P.C. : 1. As the tax incidence in this case is less than Rs.4 lakhs, learned counsel for the revenue does not press the reference. The question of law, if any, is left open for consideration in an appropriate case. 2. The reference, accordingly, is returned unanswered. (J.P. DEVADHAR, J.) (F.I. REBELLO, J.)