SAS 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 REFERENCE NO.28 OF 1992 INCOME TAX REFERENCE NO.28 OF 1992 INCOME TAX REFERENCE NO.28 OF 1992 Commissioner of Income-tax ..Applicant. V/s. M/s.Samir Diamonds Exports P. Ltd. ..Respondent. Mr.R.Ashokan for applicant. Ms.V.B. Patel for respondent. CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 5TH SEPTEMBER, 2007. DATED : 5TH SEPTEMBER, 2007. DATED : 5TH SEPTEMBER, 2007. P.C. :- P.C. :- P.C. :- As the tax incidence is less than Rs.4 lakhs, the learned counsel states that he has instruction not to proceed with the reference. In the light of that, the reference is returned unanswered. 2, Reference disposed of accordingly. (F.I.REBELL0, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)