IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2330 OF 2007 INCOME TAX APPEAL NO.2330 OF 2007 INCOME TAX APPEAL NO.2330 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. M/s.Nankishore & Co. ..Respondent. Mr.Vimal Gupta for appellant. None for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 7TH MAY, 2009. DATED : 7TH MAY, 2009. DATED : 7TH MAY, 2009. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the rival parties. Learned counsel for the revenue fairly states that the same is covered by the Division Bench judgment of this Court in the case of Commissioner of Commissioner of Commissioner of Income Tax V/s. Walfort Share and Stock Brokers Income Tax V/s. Walfort Share and Stock Brokers Income Tax V/s. Walfort Share and Stock Brokers P.Ltd. P.Ltd. P.Ltd. reported in [2009] 310 I.T.R. 421 [2009] 310 I.T.R. 421 [2009] 310 I.T.R. 421. Moreover, the tax impact in the present case is less than Rs.4 lakhs. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.)