1 IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE NOTICE NOTICE OF MOTION NO. 3854 OF 2005 OF MOTION NO. 3854 OF 2005 OF MOTION NO. 3854 OF 2005 WITH WITH WITH INCOME INCOME INCOME TAX APPEAL (LODGING) NO. 1675 OF 2005 TAX APPEAL (LODGING) NO. 1675 OF 2005 TAX APPEAL (LODGING) NO. 1675 OF 2005 The Commissioner of Income Tax .... Appellant Mumbai Vs. Shri Dharamchand Gupta .... Respondent Mr. P.S. Hadade for Appellant. Mr. V.S. Hadade for Respondent. CORAM CORAM CORAM : F.I. REBELLO, & : F.I. REBELLO, & : F.I. REBELLO, & J.P. J.P. J.P. DEVADHAR, JJ. DEVADHAR, JJ. DEVADHAR, JJ. DATE DATE DATE : 10TH SEPTEMBER, 2007 : 10TH SEPTEMBER, 2007 : 10TH SEPTEMBER, 2007 P.C. . Considering the CBDT Circular and as the tax incidence is less than Rs.4.00 lakhs, learned counsel seeks leave to withdraw the Motion as also the Appeal. Motion along with Appeal dismissed as withdrawn. Question of law, if any, is left open for consideration in an appropriate proceedings. 2. Refund of Court Fees as per Rules. Certified copy expedited. (J.P. (J.P. (J.P. DEVADHAR, J.) (F.I. REBELLO, J.) DEVADHAR, J.) (F.I. REBELLO, J.) DEVADHAR, J.) (F.I. REBELLO, J.)