1 IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 72 OF 2006 WITH TAX APPEAL NO. 73 OF 2006 TAX APPEAL NO. 72 OF 2006 The Commissioner of Income Tax, Banglore ... Appellant V e r s u s Mrs. Fernanda Gracias, Margao Goa. ... Respondent Mrs. Asha Dessai, Advocate for the Appellant. Mr. L. Raghunandan, Advocate for the Respondent. WITH TAX APPEAL NO. 73 OF 2006 The Commissioner of Income Tax, Banglore ... Appellant V e r s u s Dr. Carmo Gracias, Margao Goa. ... Respondent Mrs. Asha Dessai, Advocate for the Appellant. Mr. L. Raghunandan, Advocate for the Respondent. CORAM : D. G. KARNIK & F. M. REIS, JJ. DATED : 20th SEPTEMBER, 2010. P.C.: The learned Counsel for the appellant states that the net tax effect in the appeal is less than Rs.4,00,000/- and in view of the circular of 2 CBDT, the appeals does not survive. Statement is accepted. Appeals are accordingly disposed of. D. G. KARNIK, J. F. M. REIS, J. at*