1 IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEALS NO. 23 OF 2005, 7 OF 2006 AND 44 OF 2006 TAX APPEALS NO. 23 OF 2005 The Commissioner of Income Tax .... Appellant V/s Mr. Vasudev S. Herlekar .... Respondent Mr. S.R. Rivonkar, Advocate for the Appellant. TAX APPEALS NO. 7 OF 2006 The Commissioner of Income Tax .... Appellant V/s Shri Adel Babani Pandhari .... Respondent Mr. S.R. Rivonkar, Advocate for the Appellant. TAX APPEALS NO. 44 OF 2006 The Commissioner of Income Tax .... Appellant V/s Mr. Ignatius @ Inacio Santimano Colva Holiday Homes .... Respondent Mr. S.R. Rivonkar, Advocate for the Appellant. Coram : A.P. DESHPANDE & N.A. BRITTO, JJ. Date : 27 th November, 2008. JUDGMENT: The learned Govt. Advocate has placed on record a communication dated 4/09/2006 from the Additional Commissioner of Income Tax, High Court Cell to the Commissioners of Incometax in Karnataka and Goa charge. Perusal of the said communication reveals that the Central Board of Direct Taxes has issued circular dated 23/08/2006 wherein it is clarified that relief under Section 89 is available on amounts received under Voluntary Retirement Schemes. In this view of the matter, the learned Counsel for the appellant does not not press the appeals and hence the appeals are dismissed 2 as not pressed. The communication dated 4/09/2006 is taken on record and marked 'X' for identification. A copy of the same is placed in Tax Appeal No. 23/2005. In view of the dismissal of the appeals, the applications are also rendered infructuous and dismissed. A.P. DESHPANDE, J. N.A. BRITTO, J. NH/-