1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1476 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Mapra Laboratories Pvt. Ltd. ..Respondent. Mr. J.S. Saluja for appellant. Mr. J.D. Mistry with Ms. Aasifa Khan for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD SEPTEMBER, 2009. P.C. :- 1. Heard learned counsel for the revenue and learned counsel for the respondent. So far as the second question is concerned, the said question is restored by the Tribunal to the file of assessing officer to decide the issue in accordance with law. In this view of the matter, this question does not raise any substantial question of law. 2. So far as the first question is concerned, learned counsel for the revenue fairly admits with the submission of the learned counsel for the respondent-assessee that the tax effect involved in the appeal is less than Rs.4 lakhs. In this view of the matter, he seeks permission to withdraw the appeal. The appeal is dismissed as withdrawn with no order as to costs. 3. Refund of Court fees as per Rules. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)