1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.260 OF 2008 AND INCOME TAX APPEAL (L) NO.261 OF 2008 AND INCOME TAX APPEAL (L) NO.262 OF 2008 AND INCOME TAX APPEAL (L) NO.263 OF 2008 AND INCOME TAX APPEAL (L) NO.264 OF 2008 AND INCOME TAX APPEAL (L) NO.265 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Shri Kalyanmal S. Mehta ..Respondent. Mr.D.K.Kamwal for appellant in all appeals. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 12TH JUNE, 2009. P.C. :- 1. Heard learned counsel for the appellant in all the appeals. The question sought to be raised in the above appeals has already been answered by this Court in the case of M/s. Bangalore Clothing Co. V/s. C.I.T. 260 I.T.R. 371, which is still holding the field. Under the circumstances, no substantial question of law is involved 2 in the above appeals. 2. Even otherwise, the tax effect involved in the above appeals is less than Rs.4 lakhs. All the appeals are, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)