1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.844 OF 2008 The Commissioner of Income Tax – II, Kolhapur ..Appellant. Versus M/s.Shah Jewellers ..Respondent. INCOME TAX APPEAL (L) NO.845 OF 2008 The Commissioner of Income Tax – II, Kolhapur ..Appellant. Versus M/s.Shah Mishrilal Parasmal & Co., Kolhapur ..Respondent. None for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 27TH JULY, 2009 P.C. : 1. None for the revenue. Since the tax effect involved in these appeals is less than Rs.4 lakhs, 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.)