Commissioner of Income-Tax, Bombay

Vs

K. A. Patch

Civil Appeal No. 1679 of 1973.

(R. S. Pathak, Sabyasachi Mukharji JJ)

01.04.1986

ORDER

1. It appears from what is stated before us that the tax liability involved in this case is an extremely petty amount. In the circumstances, without expressing any opinion on the merits of the High Court judgment under appeal, we decline to interfere with that judgment. The appeal is dismissed but without any order as to costs.

Appeal dismissed.