IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 11 OF 2006 THE COMMISSIONER OF INCOME TAX, PANAJI GOA. ... Appellant Versus M/S RESOURCES INTERNATIONAL, PANAJI GOA. ... Respondent Ms. Asha Dessai, Advocate for the appellant. Mr. Sudin M. S. Usgaonkar, 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 the present case is Rs.2,13,114/-. 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.