1 IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 78 OF 2006 The Commissioner of Income Tax, Panaji, Goa. ... Appellant versus M/s. Sesa Goa Ltd., Panaji, Goa. ... Respondent Mr. S. R. Rivonkar, Advocate for the Appellant. Mr. V. Frank, Advocate for the Respondent. CORAM : SWATANTER KUMAR, C.J. & N. A. BRITTO, J. DATE : 22ND JANUARY, 2009. P.C.:- Learned Counsel for the parties submit that the question raised in the appeal is answered by the Division Bench of this Court in Income Tax Appeal No. 65 of 2002. The question has already been answered in favour of the assessee. For the reasons stated in that Judgment this petition is dismissed with no order as to costs. CHIEF JUSTICE JUDGE RD