1 itxa3602-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3602 OF 2010 The Commissioner of Income Tax-IV ..Appellant. V/s. Vikas Sahakari Bank Ltd. ..Respondent. Mr. Vimal Gupta for the appellant. Mr. P. Sarda i/b. Sachin C. Raje for the respondent. CORAM : J.P. DEVADHAR AND SMT. R.P.SONDURBALDOTA JJ. DATED : 14TH JUNE, 2011 P.C. :- Since the tax effect in this appeal is less than Rs.4 lakhs and in view of the 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 I.T.R. 565 and CIT V/s. Pithwa Engg. Works (2005) 276 ITR 519, the appeal is dismissed with no order as to costs. (SMT. R.P.SONDURBALDOTA, J.) (J.P. DEVADHAR, J.)