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 NO. 883 OF 2000 The Commissioner of Income Tax, Mumbai .. Appellant V/s. Allana Exports Pvt. Ltd., Mumbai .. Respondent Ms. S.V. Bharucha for the Appellant Ms. Vasanti Patel for the Respondent CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 07.02.2005 DATED : 07.02.2005 DATED : 07.02.2005 P.C.:- P.C.:- P.C.:- 1. Heard the learned counsel for the Appellant and the Respondent. The learned counsel for the Revenue states that the present Appeal involves tax liability of less than Rs. 2,00,000/- and in view of the judgment of this Court in Commissioner of Income Tax v. Camco Colour Co., Commissioner of Income Tax v. Camco Colour Co., Commissioner of Income Tax v. Camco Colour Co., 254 ITR 565 254 ITR 565 254 ITR 565, the Appeal is liable to be dismissed. Accordingly the Appeal is dismissed. (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)