IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO. 646 OF 2004 TAX APPEAL NO. 646 OF 2004 TAX APPEAL NO. 646 OF 2004 The Commissioner of Income-tax-I, Nashik-2. ... Appellant. V/s. M/s.H.V.Builders, Nashik. ... Respondent. Shiv Motariya for the appellant. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 19th August, 2005. : 19th August, 2005. : 19th August, 2005. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel for the appellant- Revenue. He fairly submitted that considering the quantum of tax effect, this appeal can be disposed of applying the law laid down by this Court in the case of C.I.T. v. Pithwa Engg.Works C.I.T. v. Pithwa Engg.Works C.I.T. v. Pithwa Engg.Works, (2005) 276 ITR 519. 2. For the reasons recorded by us in our judgment in the case of Pithwa Engg.Works Pithwa Engg.Works Pithwa Engg.Works (supra); wherein we have relied upon the decision of this court in the case of C.I.T. v. Camco Colour Co. C.I.T. v. Camco Colour Co. C.I.T. v. Camco Colour Co., (2002) 254 ITR 565, we do not think it necessary to entertain this appeal for negligible tax effect. 3. Accordingly, appeal stands dismissed with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA, (V.C.DAGA, (V.C.DAGA, J.) J.) J.)