IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 6 OF 2006 THE COMMISSIONER OF INCOME TAX, PANAJI GOA. ... Appellant Versus SRI DUGU ANTHONIO KARMALKAR, CARAMBOLIM GOA. ... Respondent Mr. S. R. Rivonkar, Advocate for the appellant. Coram:- B. P. DHARMADHIKARI & U. D. SALVI, JJ. Date:- 30th June, 2009 P.C. Learned Advocate for the appellant, Department has pointed out that as per Circular issued on 23.08.2006, relief under section 89 (1) of Income Tax Act has been held eligible and applicable to employees proceeding on voluntary retirement. He invites our attention to earlier order dated 21.01.2009 passed in Tax Appeal No.21 of 2005, which disposes of that appeal, in view of the said circular. He accordingly states that the present appeal also needs to be disposed of in terms thereof. 2. Copy of the Circular dated 23.08.2006 and the order of this Court dated 21.01.2009 (supra) are taken on record. Tax Appeal No.6/2006 is accordingly disposed of. B. P. DHARMADHIKARI, J. U. D. SALVI, J. lh/.