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 REFERENCE NO. 6 OF 1997 TAX REFERENCE NO. 6 OF 1997 TAX REFERENCE NO. 6 OF 1997 M/s.Kaira Can Co.Ltd. ... Applicant. V/s. The Commissioner of Income Tax. ... Respondent. P.C.Tripathi i/b. F.B.Andhyarujina for the applicant. None for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 28th April 2009. : 28th April 2009. : 28th April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . By this reference, the Tribunal has referred question of law for the opinion of this Court at the instance of the applicant- assesse. Today, learned counsel for the applicant submits that he does not want to press this reference. Reference is, therefore, returned unanswered. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)