:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.131 OF 2002 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Kapil Marketing Pvt. Ltd. ..Respondent. Mr.P.S.Sahadevan for the Appellant. None for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 22nd January,2008 PC : 1. The tax incidence in the instant case is less than 4.00 lakhs. The tribunal relied upon the Judgment of the Supreme Court in the case of CIT Vs. Ranchi Club Ltd. reported in 247 ITR 209(S.C.). The learned counsel for the revenue states that the said judgment has been referred to a larger bench. Considering that the tribunal had relied upon the judgment of the Supreme Court, in our opinion, the question of law as framed would not arise and consequently, the appeal stands dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)