IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 9 OF 2004 THE COMMISSIONER OF INCOME TAX,PANAJI-GOA. ... Appellant Versus M/S PHIL CORPORATION LTD.,MAPUSA-GOA. ... Respondent Shri S.R. Rivonkar, Advocate for the Appellants. Shri M.S. Sonak, Advocate for the Respondent. Coram:- A. P. DESHPANDE & N. A. BRITTO, JJ. Date:- 17th October, 2008 P.C.: This Tax Appeal was to be heard and decided together with Tax Appeal No. 36/2002, as both the appeals involved identical questions. However, Tax Appeal No. 36/2002 has been disposed of by an order dated 5/09/2005. The Tax Appeal arose out of an assessment order made under Section 143(1)(a) of the Income Tax Act. Subsequent to the filing of the appeal the regular assessment order has been passed by the Assessing Officer and the order under Section 143(1)(a) has merged in the said assessment order. This factual position is undisputed. The learned Counsel appearing for the respective parties agree that the substantial question of law framed in the appeal is not required to be answered as it is rendered academic, in view of passing of the regular assessment order. Leaving open all questions and contentions, of both sides, raised in the appeal, we dispose of the appeal as infructuous. No orders as to costs. A. P. DESHPANDE, J. N. A. BRITTO, J. NH