(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.47 OF 2006 WITH INCOME TAX APPEAL LODGING NO.795 OF 2005 WITH INCOME TAX APPEAL NO.150 OF 2007 WITH INCOME TAX APPEAL NO.202 OF 2007 The Commissioner of Income Tax, Kolhapur. ..Appellants Vs. Rajarambapu Patil S.S.K. Ltd. ..Respondent Mr. B.M. Chatterji with Mrs. P.P. Bhosale and Mr. P.S. Sahadevan, for the Appellants. Mr. S.N. Inamdar with Mr. A.K. Jasani, for the Respondents. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATED: 10th September,2007 DATED: 10th September,2007 DATED: 10th September,2007 P.C.: P.C.: P.C.: . The Tax incidence in these matters will not exceed Rs.4.00 lakhs. Considering that and in view of the CBDT Circular in our opinion the question of law as framed would not arise. Appeals dismissed. The question of law, if any, is left open for consideration in an appropriate proceedings. There shall be no order as to costs. (J.P. DEVADHAR, J.) (F.I.REBELLO, J.) (J.P. DEVADHAR, J.) (F.I.REBELLO, J.) (J.P. DEVADHAR, J.) (F.I.REBELLO, J.)