IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 55 OF 2006 THE COMMISSIONER OF INCOME TAX, ....Appellant PANAJI-GOA. Versus M/S. BHASKAR METALS, PONDA, GOA. ....Respondent Mr. S. R. Rivankar, Advocate for the Appellant. Coram:- DR. S. RADHAKRISHNAN & N. A. BRITTO, JJ. Date:- 9th October, 2006 P.C.: Heard the learned Counsel for the Appellant. In view of our Order dated 3rd October, 2006, in Tax Appeal No. 10 of 2006, as the same issue arises in the present appeal also, the respondent is entitled to the benefit under Section 80-IA of the I.T. Act. In view thereof, no substantial question of law arises, hence the Appeal stands dismissed. DR. S. RADHAKRISHNAN, J. N. A. BRITTO, J. sl.