AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1905 OF 2007 The Commissioner of Income- Tax - 2, Mumbai ..Appellant. V/s. Empire Finance Co. Limited ..Respondent. Mr.P.S. Sahadevan for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 7TH MAY, 2009. P.C. : 1. Since the tax effect is less than Rs.4 lakh and 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 Pithwa Engg. Works (2005) 276 ITR 519, the learned counsel for the revenue seeks leave to withdraw the appeal. The appeal is dismissed as withdraw. Refund of Court fee as per rules. (V.C. Daga, J.) (J.P. Devadhar, J.)