1 IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 10 OF 2005 THE COMMISSIONER OF INCOME TAX ... APPELLANT VERSUS MR. JORGE FRANCISCO SANTANA, MARGAO, GOA. ... RESPONDENTS Mr. S. R. Rivonkar, Advocate for the Appellant. CORAM : SWATANTER KUMAR, C.J. & N. A. BRITTO, J. DATE : 21ST JANUARY, 2009. P.C.:- The learned Counsel appearing for the Appellant has brought to our notice the Circular issued by the Directorate of Income Tax(L & R), New Delhi dated 23-8-2006. In view of the Circular this appeal obviously does not survive and is accordingly disposed of. The Circular is taken on record. The language of the Circular shows that the interpretation taken by the Tribunal in favour of the assessee cannot be faulted. CHIEF JUSTICE JUDGE RD 2