1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR INCOME-TAX APPLICATION NO. 30 OF 1996 Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's orders or directions and Registrar's orders. CORAM : J.P. DEVADHAR AND B.P. DHARMADHIKARI, JJ. APRIL 21, 2007. Heard Shri Jaiswal, learned counsel for the applicant. The dispute in this application pertains to cancelling the penalty levied under Section 273(2)(c) of the Income-tax Act, 1961. The tax effect involved in this application is only Rs. 25,250/-. In view of the smallness of the tax effect and decision of this Court in the case of C.I.T. vs. Pithwa Engineering Works, reported at (2005) 276 ITR 519, we do not consider this to be a fit case for calling a statement of the case. Accordingly application is dismissed. Rule discharged. No costs. JUDGE JUDGE *GS.