:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX REFERENCE NO.10 OF 1999 The Commissioner of Income Tax, Kolhapur. ...Applicant. Vs. Shri. G.N. Ghorpade. ...Respondent. Mr.P.S.Sahadevan for the Applicant. Ms. Suvarna Shendkar i/by Arun Sathe for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 23rd January, 2009. PC : 1. As the tax effect is less than Rs.4.00 lacs, the learned counsel does not press this reference. Reference is returned unanswered. ( R.S. MOHITE, J.) ( F.I.REBELLO, J.)