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. 11 OF 1992 INCOME TAX REFERENCE NO. 11 OF 1992 INCOME TAX REFERENCE NO. 11 OF 1992 M/s.Haribhakti & Co. ...Applicant V/s. The Commissioner of Income-tax, Bombay City-II, Bombay. ...Respondent Mr.P.J. Pardiwala i/b. M/s.Dhru & Co. for Applicant. Mr.Parag Vyas for Respondent. CORAM : CORAM : CORAM : V.C. DAGA AND V.C. DAGA AND V.C. DAGA AND A.S. AGUIAR, JJ. A.S. AGUIAR, JJ. A.S. AGUIAR, JJ. DATED : AUGUST 12, 2005. DATED : AUGUST 12, 2005. DATED : AUGUST 12, 2005. P.C. :- P.C. :- P.C. :- . The Tribunal has referred under Section 256(1) of the Income Tax Act as many as six questions arising out of the order dated 5th February, 1990 passed in ITA No.8547/Bom/88 in relation to Assessment Year 1985-86 for the opinion of this Court. 2. All questions revolve around the disallowance of expenditure in the sum of Rs.26,010/- admittedly incurred by the applicant for change of flooring in the office premises taken by the applicant on leave and licence basis. - 2 - 3. Learned Counsel for the Assessee fairly states that considering the small amount involved, the assessee is not interested in pressing the reference. 4. Accordingly, reference stands returned unanswered with no order as to costs. (A.S. AGUIAR, J.) (V.C. DAGA, J.) (A.S. AGUIAR, J.) (V.C. DAGA, J.) (A.S. AGUIAR, J.) (V.C. DAGA, J.)