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 REFERENCE NO. 164 OF 1997 TAX REFERENCE NO. 164 OF 1997 TAX REFERENCE NO. 164 OF 1997 The Commissioner of Income Tax .... Appellant Vs. M/s Anand Premises Pvt.Ltd. .... Respondent Mr. P.S. Sahadevan for Appellant. CORAM CORAM CORAM : F.I. REBELLO, & : F.I. REBELLO, & : F.I. REBELLO, & J.P. J.P. J.P. DEVADHAR, JJ. DEVADHAR, JJ. DEVADHAR, JJ. DATE DATE DATE : 5TH SEPTEMBER, 2007 : 5TH SEPTEMBER, 2007 : 5TH SEPTEMBER, 2007 P.C. . The tax effect is less than Rs.4 lakhs. In the light of that, the reference is returned unanswered. The question of law, if any, is left open for consideration in an appropriate case. . Reference returned unanswered accordingly. (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.) (F.I. (F.I. (F.I. REBELLO, J.) REBELLO, J.) REBELLO, J.)