1 IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 54 OF 2002 The Commissioner of Income Tax ... Appellant versus M/s Timblo Pvt. Ltd. and another. ... Respondents Mr. S. R. Rivonkar, Advocate for the Appellant. Mr. H. D. Naik, Advocate for Respondent No.1. CORAM : SWATANTER KUMAR, C.J. & N. A. BRITTO, J. DATE : 21ST NOVEMBER, 2008. P.C.:- Learned Counsel for the Appellant fairly states that in terms of the Circular of the CBDT the claim of the Revenue in fact lies within the limit. The appeal is not pressed and is disposed of as such. CHIEF JUSTICE JUDGE RD