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 ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO. 1140 OF 2000 APPEAL NO. 1140 OF 2000 APPEAL NO. 1140 OF 2000 The The The Commissioner Commissioner Commissioner of Income-Tax .. of Income-Tax .. of Income-Tax .. Appellant Appellant Appellant City City City I I I vs vs vs Kamat Kamat Kamat Hotels (I) Ltd Hotels (I) Ltd Hotels (I) Ltd ...... Respondent Respondent Respondent Mr.A.Kotangale,Sr.Adv.i/b Mr.A.Kotangale,Sr.Adv.i/b Mr.A.Kotangale,Sr.Adv.i/b Mr.R.N.Bandopadhyay Mr.R.N.Bandopadhyay Mr.R.N.Bandopadhyay for for for Appellant Appellant Appellant Mr.P.J.Pardiwalla Mr.P.J.Pardiwalla Mr.P.J.Pardiwalla i.b i.b i.b V.Joshi for Respondent V.Joshi for Respondent V.Joshi for 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 : : : 5th June, 2007 5th June, 2007 5th June, 2007 P.C. P.C. P.C. 1.1.1. Heard learned counsel for the appellant. Heard learned counsel for the appellant. Heard learned counsel for the appellant. Learned Learned Learned counsel for the appellant seeks leave to counsel for the appellant seeks leave to counsel for the appellant seeks leave to withdraw withdraw withdraw the appeal as the tax liability involved the appeal as the tax liability involved the appeal as the tax liability involved inin in the above appeal is less than Rs.4,00,000/-. the above appeal is less than Rs.4,00,000/-. the above appeal is less than Rs.4,00,000/-. 2.2.2. Appeal is allowed to be withdrawn and dismissed Appeal is allowed to be withdrawn and dismissed Appeal is allowed to be withdrawn and dismissed as as as such. such. such. 3.3.3. Permissible court fees be refunded to the Permissible court fees be refunded to the Permissible court fees be refunded to the appellant appellant appellant as as as per per per rules. rules. rules. (V.C.Daga, (V.C.Daga, (V.C.Daga, J) J) J) (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, J) J) J)