MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3476 of 2005 WITH INCOME TAX APPEAL LODGING NO.1142 OF 2005 The Commissioner of Income-tax Mumbai ..Appellant Vs. M/s.Baroda Rayon Corporation Ltd..Respondent Mr. P.S.Sahadevan,for the Appellant. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATED: 4TH SEPTEMEBR, 2007 DATED: 4TH SEPTEMEBR, 2007 DATED: 4TH SEPTEMEBR, 2007 P.C. . The tax incidence is less than Rs.4.00 lakhs. There is a delay of 248 days. Considering the above Motion along with Appeal dismissed. Refund of Court Fees as per Rules. Certified copy expedited.Question of law if any left open for consideration in an appropriate proceedings. (J.P. DEVADHAR, J.) (F.I. REBELLO, J.)