:1: IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX REFERENCE NO.659 OF 1987 TAX REFERENCE NO.659 OF 1987 TAX REFERENCE NO.659 OF 1987 Commissioner of Income Tax ..Applicant Vs. Mrs.Nirja Nakul Kamani alias ..Respondent Mrs.Nirja N.Jhaveri Mr.R.G.Bhat for the Applicant. Ms.Beena Pillai i/b.D.M.Harish & Co.for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 26TH JUNE, 2007 : 26TH JUNE, 2007 : 26TH JUNE, 2007 P.C. P.C. P.C. . As the tax liability involved in the above is less than Rs.4,00,000/- i.e. Rs.2,00,000/- in each of the Assessee’s case, we return the Reference unanswered. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)