1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY : NAGPUR BENCH : N A G P U R. INCONE TAX REFERENCE Nos. 146 OF 1993, 187/93, 110/94, 21/95, 31/02, 24/08, 25/08, 39/08, and 41 of 2008 (1) ITR No. 146/93 The Commissioner of Income Tax, Vidarbha Region, Nagpur ... APPLICANT. -VERSUS - Yeshwantrao K. Kole, Nagpur. ... RESPONDENT. (2) ITR No. 187/93 The Commissioner of Income Tax, Vidarbha Region, Nagpur ... APPLICANT. -VERSUS - M/s Vidarbha Co-operative Marketing Society, Nagpur. ... RESPONDENT. (3) ITR No. 110/94 The Commissioner of Income Tax, Vidarbha Region, Nagpur ... APPLICANT. -VERSUS - 2 M/s Vidarbha Paper Mills Ltd., Nagpur. ... RESPONDENT. (4) ITR No. 21/95 The Commissioner of Income Tax, Vidarbha Region, Nagpur ... APPLICANT. -VERSUS - M/s Nagpur Alloy Castings Ltd. Nagpur. ... RESPONDENT. (5) ITR No. 31/02 The Commissioner of Income Tax, Vidarbha Region, Nagpur ... APPLICANT. -VERSUS - M/s Saroj Screen (P) Ltd., Amravati. ... RESPONDENT. .... Mr. Anand Jaiswal Advocate for the Applicant in all the References. Mr. K.P. Dewani Advocate for the Respondent in all the References. .... (6) ITR No. 24/08 The Commissioner of Income Tax, Vidarbha Region, Nagpur ... APPLICANT. -VERSUS - Shivkumar Agrawal, c/o M/s Dewani Bros. 1-Ajantha, Chhindwada Road, Nagpur. ... RESPONDENT. 3 (7) ITR No. 25/08 The Commissioner of Income Tax, Vidarbha Region, Nagpur ... APPLICANT. -VERSUS - Shivkumar Agrawal, c/o M/s Dewani Bros. 1-Ajantha, Chhindwada Road, Nagpur. ... RESPONDENT. (8) ITR No. 39/08 The Commissioner of Income Tax, Vidarbha Region, Nagpur ... APPLICANT. -VERSUS - Ashok Kumar Agrawal, Vidya Bhawan, C.A. Road, Nagpur. ... RESPONDENT. (9) ITR No. 41/08 The Commissioner of Income Tax, Vidarbha Region, Nagpur ... APPLICANT. -VERSUS - Ashok Kumar Agrawal, Nagpur. ... RESPONDENT. …. Mr. Anand Parchure Advocate for the Applicant in all the References. Mr. K.P. Dewani Advocate for the Respondent in all the References. .... 4 CORAM : J.P. DEVADHAR & A.B. CHAUDHARI, JJ. DATED : 9 th SEPTEMBER, 2010. ORAL JUDGMENT (Per J.P. Devadhar, J.) : Admittedly the tax effect involved in all these References is less than the monetary limit prescribed by the Central Board of Direct Taxes. In the light of judgment of this Court in Commissioner of Income Tax v. Pithwa Engg. Works – 276 ITR 519, all these References are returned unanswered. JUDGE JUDGE