1 IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 43 OF 2007 The Commissioner of Income Tax, Having office at Aayakar Bhavan, Patto Plaza, Panaji, Goa. ... Appellant V/s Mrs. Agatha Miranda, Legal heir of late Mr. Vitorino Miranda, Rua de Saudade, Pajifond, Margao, Goa. ... Respondent Mr. S.R. Rivonkar, Advocate for the Appellant. Mr. Parag Wagle, Advocate for the Respondent. CORAM : F.I. REBELLO & U.D. SALVI, JJ. DATE : 21 st MARCH, 2009 ORAL JUDGMENT : The appeal by Revenue is against the order of the tribunal dismissing the appeal filed by Revenue. The proceedings by way of penalty were initiated against the Assessee herein. This is not a case where the income was not disclosed. The issue was whether the said income could be considered for the purpose of Section 80HHC benefits. 2. Considering the law laid down by the Supreme Court in T. Ashok Pai V/s. Commissioner of Income Tax, Bangalore (2007 (7) SCC 162), and considering the power of the tribunal under Section 273 (b), in our opinion 2 the question of law as framed would not arise and, consequently, appeal is dismissed. F.I. REBELLO, J. U.D. SALVI, J. NH/-