AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2277 OF 2007 The Commissioner of Income- tax - III, Thane ..Appellant. V/s. Charles Mathos ..Respondent. INCOME TAX APPEAL (L) NO.2279 OF 2007 The Commissioner of Income- tax - III, Thane ..Appellant. V/s. Atmaram T. Shinde ..Respondent. INCOME TAX APPEAL (L) NO.2280 OF 2007 The Commissioner of Income- tax - III, Thane ..Appellant. V/s. Arvind Hiraji Mhatre ..Respondent. INCOME TAX APPEAL (L) NO.2281 OF 2007 The Commissioner of Income- tax - III, Thane ..Appellant. V/s. Patric F. Britto ..Respondent. INCOME TAX APPEAL (L) NO.2282 OF 2007 The Commissioner of Income- tax - III, Thane ..Appellant. V/s. Jagannath K. Sankpal ..Respondent. INCOME TAX APPEAL (L) NO.2283 OF 2007 The Commissioner of Income- tax - III, Thane ..Appellant. V/s. Dattaram G. Lad ..Respondent. INCOME TAX APPEAL (L) NO.2284 OF 2007 The Commissioner of Income- tax - III, Thane ..Appellant. V/s. Rajani Mathos ..Respondent. INCOME TAX APPEAL (L) NO.2286 OF 2007 The Commissioner of Income- tax - III, Thane ..Appellant. V/s. Chandrakant B. Falekar ..Respondent INCOME TAX APPEAL (L) NO.2287 OF 2007 The Commissioner of Income- tax - III, Thane ..Appellant. V/s. Vishwas Shivram Jadhav ..Respondent. INCOME TAX APPEAL (L) NO.2288 OF 2007 The Commissioner of Income- tax - III, Thane ..Appellant. V/s. Sopan Gangaram Kadam ..Respondent. INCOME TAX APPEAL (L) NO.2290 OF 2007 The Commissioner of Income- tax - III, Thane ..Appellant. V/s. Jaya B. Rao ..Respondent. Mr.N.R. Prajapati for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 7TH MAY, 2009. P.C. : 1. Since the tax effect is less than Rs.4 lakh and in view of Office Memorandum dated 5-6-2007 issued by C.B.D.T. and judgments of this Court in C.T.I. V/s. Camco Colour Co., (2002) 254 ITR 565 and CIT V/s. Pithwa Engg. Works (2005) 276 ITR 519, the appeals are dismissed. No order as to costs. (V.C. Daga, J.) (J.P. Devadhar, J.)