IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 55 OF 2008 THE COMMISSIONER OF INCOME TAX ... Appellant Versus DOLPHIN AND COMPANY ... Respondent Mrs. Asha Dessai, Advocate for the appellant. Coram:- D. G. KARNIK & F. M. REIS, JJ. Date:- 20th September, 2010 P.C. The learned Counsel appearing for the appellant submits that the net tax effect in this appeal is less than Rs.4,00,000/-. The learned Counsel for the Revenue is unable to point out that the net tax is more than Rs.4,00,000/-. Hence, in view of the decision of this Court in the case of Commissioner of Income Tax V/s Pithwa Engg. Works (2005) 276 ITR, which has been referred to and followed by us in Tax Appeal No. 14 of 2006 between the same parties, this appeal is also disposed of. D. G. KARNIK, J. F. M. REIS, J. at*