1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR INCOME TAX REFERENCE NO. 111 OF 1994 Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's orders or directions and Registrar's orders. CORAM : J. P. DEVADHAR AND B.P. DHARMADHIKARI, JJ. JUNE 26, 2007. Heard Shri Parchure, learned counsel for the appellant and Shri Bhattad, learned counsel for the respondent. Shri Jaiswal, learned counsel for the revenue states that the tax effect involved in this reference is Rs.14,832/-. In view of the smallness of the tax effect involved in this reference and in the light of the judgment of this Court in the case of C.I.T. vs. Pithwa Engineering Works, reported at 276 ITR 519, the reference is returned unanswered. JUDGE JUDGE *GS.