IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.262 OF 1997 INCOME TAX REFERENCE NO.262 OF 1997 INCOME TAX REFERENCE NO.262 OF 1997 The Commissioner of Income Tax .. Applicant Vs. M/s.Dattani Enterprises .. Respondent Mr.N.A.Kazi for the Applicant. Mr.B.D.Damodar i/by M/s.Kanga & Co.for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. DATE : 7th August, 2008 DATE : 7th August, 2008 DATE : 7th August, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. Mr.Kazi, the learned Counsel for the Applicant states that as the tax effect involved in this Reference is less than Rs.4 lakhs, the Department is not keen to proceed with the Reference. Hence, the Reference is returned back unanswered. (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.)