hvn 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 WEALTH TAX REFERENCE NO. 32 OF WEALTH TAX REFERENCE NO. 32 OF WEALTH TAX REFERENCE NO. 32 OF 1979 The Commissioner of Wealth Tax ... Appellant The Commissioner of Wealth Tax ... Appellant The Commissioner of Wealth Tax ... Appellant Vs. Modu Timbla Margao, Goa ... Respondent Mr.P.S. Sahadevan for the Appellant. Mr. P.J. Pardiwala, Sr. Counsel with Mr. R. Thakur i/by Mulla & Mulla for Respondent. CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: JANUARY 09, 200 DATED: JANUARY 09, 200 DATED: JANUARY 09, 2009 P.C. P.C. P.C. . As the tax incidence is less than Rs. 4 lakhs and considering C.B.D.T. circular, the counsel does not press the Reference. Hence, Reference returned as unanswered. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.)