1 edr4-81 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ESTATE DUTY REFERENCE NO.4 OF 1981 The Controller of Estate Duty, Vidharba, Nagpur ..Applicant. V/s. Shri Sheikh Mohammedbhai & Ors. ..Respondents. Mr. P.S. Sahadevan for applicant. None for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 15TH NOVEMBER, 2010 P.C. :- 1. Learned counsel for the Revenue fairly states that the tax effect involved in this reference is less than Rs.4 lakhs. In the light of the judgments of this Court in CIT V/s. Camco Colour Co. (2002) 254 I.T.R. 565 and CIT V/s. Pithwa Engg. Works (2005) 276 ITR 519, the reference is returned unanswered. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)