IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 4 OF 2007 THE COMMISSIONER OF INCOME TAX ... Appellant Versus SHRI. RAMNATH SHANKARDAS ... Respondent Ms. A. Dessai, Advocate for the appellant. Mr. H. Kankonkar, Advocate for the respondent. Coram:- D. G. KARNIK & F. M. REIS, JJ. Date:- 6th October, 2010 P.C.:- Heard learned Counsel for the parties. There is no dispute between the parties that the net tax effect in this appeal is Rs.2,33,269/-. In view of the Circular bearing Instruction No.5/2008, dated 15th May, 2008 issued by the Central Board of Direct Taxes and the decision of this Court in Commissioner of Income-tax vs. Pithwa Engg. Works, 2005(5) Bom.C.R. 41, the appeal does not survive and is disposed of. D. G. KARNIK, J. F. M. REIS, J. ssm.