1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.654 OF 2009 The Commissioner of Income Tax ..Appellant. Versus Sarada K Khirari ..Respondent. Mr.N.R. Prajapati for the appellant. Mr.V.S. Hadade for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 10TH JUNE, 2009 P.C. : 1. Heard learned counsel for the revenue. Admittedly, the tax effect is less than Rs.4 lakhs. Hence, in view of Office Memorandum dated 5-6-2007 issued by the C.B.D.T. and judgments of this Court in CIT V/s. Camco Colour Co (2002) 254 ITR 565 and CIT V/s. Pithwa Engg. Works (2005) 276 ITR 519, the appeal is dismissed leaving the question open for consideration in other appropriate matter. (V.C. Daga, J.) (J.P. Devadhar, J.)