1 wta11-02 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX APPLICATION NO.11 OF 2002 The Commissioner of Wealth Tax ..Applicant. V/s. Perin D. Neterwala ..Respondent. Mr. P.S. Sahadevan for applicant. None for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 15TH NOVEMBER, 2010 P.C. :- 1. Learned counsel for the Revenue states that the tax effect involved in this appeal is only Rs.16,880/- which is less than the limit prescribed by the CBDT. 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, he does not press the application. The application is accordingly dismissed as not pressed. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)