1 IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 53 OF 2002 THE COMMISSIONER OF INCOME TAX ... APPELLANT versus M/S WALLACE PHARMACEUTICALS LTD. AND ANOTHER. ... RESPONDENT Mr. S. R. Rivonkar, Advocate for the Appellant. Mr. S. M. Singbal, Advocate for Respondent No.1. CORAM : SWATANTER KUMAR, C.J. & N. A. BRITTO, J. DATE : 21ST JANUARY, 2009. P.C.:- In view of the reasons given in Tax Appeal No. 34 of 2002 by Order dated 6-1-2009 we set aside the order. The matter be remanded to the Tribunal for determination on merits. The appeal is accordingly disposed of. CHIEF JUSTICE JUDGE RD