-1_ IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.255 OF 1998 The Commissioner of Income Tax : Appellant Bombay City XII, Bombay v/s Mrs. S.D. Swadi : Respondent Mr. P.S. Sahadevan Advocate for Appellant Mr. P.J. Pardiwala i/b M.Jamiteram Advocate for respondent Coram : Dr. S. Radhakrishnan S.J. Kathawalla, JJ. Date : 4.8.2008 P.C. . Heard learned counsel for the appellant and learned counsel for the respondent. The learned counsel for the appellant Mr. Sahadevan states that as the tax effect is less than Rs. 4 lacs the appellant is not keen to proceed in the above matter. In view thereof the reference is returned back unanswered. (S.J. Kathawalla,J.) (Dr. S.Radhakrishnan,J.)