-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION Income Tax Appeal No.927 of 2008 The Commissioner of Income Tax ..Appellant vs. M/s Walchandnagar Industries Ltd. ..Respondent Mr.R.Asokan for appellant. Mr.V.B.Patel for respondent. CORAM: Dr.S.RADHAKRISHNAN & CORAM: Dr.S.RADHAKRISHNAN & CORAM: Dr.S.RADHAKRISHNAN & S.J.KATHAWALLA JJ. S.J.KATHAWALLA JJ. S.J.KATHAWALLA JJ. 22nd September,2008 22nd September,2008 22nd September,2008 P.C. P.C. P.C. 1. Heard the learned Counsel appearing for the appellant and the learned Counsel appearing for the respondent. 2. In the above appeal the tax liability is Rs.2,08,655/-. As the same is less than Rs.4,00,000/- we are not inclined to entertain the above appeal. Appeal stands dismissed. 3. Permissible Court fees be refunded to the appellant as per rules. (S.J.KATHAWALLA J.) (Dr.S.RADHAKRISHNAN J.) (S.J.KATHAWALLA J.) (Dr.S.RADHAKRISHNAN J.) (S.J.KATHAWALLA J.) (Dr.S.RADHAKRISHNAN J.)