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 APPEAL (L) NO.53 OF 200 INCOME TAX APPEAL (L) NO.53 OF 200 INCOME TAX APPEAL (L) NO.53 OF 2007 WITH INCOME TAX APPEAL (L) NO.52 OF 200 INCOME TAX APPEAL (L) NO.52 OF 200 INCOME TAX APPEAL (L) NO.52 OF 2007 The Commissioner of Income Tax .. Appellant Vs. Shri.Pankaj Ghia .. Respondent Mrs.P.P.Bhosale for the Appellant. Mr.P.S.Savla for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATE : 15th April, 2008 DATE : 15th April, 2008 DATE : 15th April, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. So far as Appeal (L) No.53/2007 is concerned, the tax effect is less than Rs.4 lakhs, and so far as Appeal (L) No.52/2007 is concerned the tax effect is more than Rs.4 lakhs, however, the questions raised in both these appeals are squarely covered against the revenue, by the decision of the Suprme Court in the case of Joint CIT Joint CIT Joint CIT V/s.Mandideep Eng.& Pkg.Ind.P.Ltd.- [2007] 292 ITR 1 V/s.Mandideep Eng.& Pkg.Ind.P.Ltd.- [2007] 292 ITR 1 V/s.Mandideep Eng.& Pkg.Ind.P.Ltd.- [2007] 292 ITR 1 (SC). (SC). (SC). Hence, the learned Counsel for the Appellant seeks leave to withdraw both the Appeals. Both the Appeals are therefore allowed to be withdrawn and dismissed as such. Permissible Court fees be refunded to the Appellant as per the rules. 2. In view of withdrawal of both the Appeals, nothing further survives in the Notices of Motion Nos.270/2007 & 271/2007 in the respective Appeals, and hence, both the aforesaid Notices of Motion in the respective Appeals also stand dismissed. (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)