1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.561 OF 2003 The Commissioner of Income Tax ..Appellant. V/s. Rajarambapu Patil Sakhar Karkhana Ltd. ..Respondent. AND INCOME TAX APPEAL NO.201 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. Tasgaon Taluka Sakhar Karkhana Ltd. ..Respondent. Mr. Vimal Gupta for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 4TH AUGUST, 2009. P.C. :- Since the tax effect in the above appeals is less than Rs.4 lakhs and in view of the office Memorandum dated 5-6-2007 issued by the C.B.D.T. and judgments of this Court in CIT V/s. Camco Colour Co. (2002) 254 I.T.R. 565 and CIT V/s. Pithwa Engg. Works (2005) 276 ITR 519, both the appeals are dismissed with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)