IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 58 OF 2008 THE COMMISSIONER OF INCOME TAX ... Appellant Versus TIMBLO PVT.LTD., ... Respondent Mr. S. R. Rivonkar, Advocate for the appellant. Mr. P. Pardiwala and Mr. M. S. Sonak, Advocates for the respondent. Coram:- SWATANTER KUMAR, C.J. & N. A. BRITTO, J. Date:- 22nd July, 2008 P.C. The learned Counsel appearing for the respondent has brought to the notice of this Court that in para 25 of the Judgment of the ITAT, the findings of the CIT(A) have been affirmed that the amount, if at all collected, was the tax liability for the assessment year 1996-97, while the present proceedings relate to the assessment year 1994-95. This finding of fact has not been questioned by the Revenue in the present appeal. Thus, this appeal is disposed of as no question of law, much less any substantial question of law arises in this appeal. Liberty to the Department to take a plea in the relevant year. No order as to costs. SWATANTER KUMAR, C.J. N. A. BRITTO, J. ssm.