1 IN THE HIGH COURT OF BOMBAY AT GOA MISC. CIVIL APPLICATION NOS.701 & 702 OF 2005 AND STAMP NUMBER (APPLN) NOS.2379 & 2380 OF 2005. The Commissioner of Income Tax .. Applicant. Versus. Mrs.Celina M.E.Menezes D'Souza and Anr. .. Respondents Mr. S. R. Rivonkar, Govt. Advocate for the applicant. Mr. T. George John, Advocate holding for Shri. S. M. Singbal, Advocate for the respondent No.1. Coram :- S. C. DHARMADHIKARI & R. C. CHAVAN, JJ. Date : 22 nd September, 2008. P.C. : 1. The first respondent Mrs Celina M. E. Menezes D'Souza has expired on 18th March, 2005. In the peculiar facts of the case, delay is condoned. The application is made absolute in terms of prayer clause. 2. Abatement order is set aside as the heirs as legal representatives of respondent No.1 are permitted to be brought on record as prayed. 2 3. The M.C.A.Nos. 701 & 702 of 2005 and S.T.A. Nos. 2379 & 2380 of 2005 are disposed of accordingly. S. C. DHARMADHIKARI, J. R. C. CHAVAN, J. SMA