:1: bgp bgp bgp IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL (L)NO.1338 OF 2007 APPEAL (L)NO.1338 OF 2007 APPEAL (L)NO.1338 OF 2007 The Commissioner of Income Tax ..Appellant Vs. Vanaz Engineers Ltd. ..Respondent CORAM CORAM CORAM :- V.C.DAGA & :- V.C.DAGA & :- V.C.DAGA & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATE DATE DATE : 6TH MAY,2009 : 6TH MAY,2009 : 6TH MAY,2009 P.C. P.C. P.C. . None for the parties. Since the tax effect is less than Rs.4 lakh and in view of Office Memorandum dated 5th June 2007 issued by Central Board of Direct Taxes and judgments of this Court in C.I.T. v. Camco C.I.T. v. Camco C.I.T. v. Camco Colour Colour Colour Co. Co. Co., (2002) 254 ITR 565 and C.I.T. v. Pithwa C.I.T. v. Pithwa C.I.T. v. Pithwa Engg.Works Engg.Works Engg.Works, (2005) 276 ITR 519, the appeal is dismissed. No order as to costs. (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.)