1 IN THE HIGH COURT OF BOMBAY AT GOA MISCELLANEOUS CIVIL APPLICATION NO. 652 OF 2005 IN TAX APPEAL NO. 20 OF 2005 The Commissioner of Income Tax ... Applicant versus M/s. V. S. Dempo Co. Pvt. Ltd. ... Respondent Mr. S. R. Rivonkar, Advocate for the Applicant. Mr. P. Wagle, Advocate for the Respondent. CORAM : D. D. SINHA & N. A. BRITTO, JJ. DATE : 12TH DECEMBER, 2005. P.C.:­ Heard Mr. S. R. Rivonkar, the learned Counsel for the applicant and Mr. P. Wagle, the learned Counsel for the respondent. This Miscellaneous Civil Application is for review of the Order 2 dated 22­8­2005 passed by this Court in Tax Appeal No.20/2005. The learned Counsel for the applicant states that by Order dated 22­8­2005 the Appeal came to be dismissed in limine only on the ground that the Appeal was not preferred by the Revenue Authorities against the Order of the Tribunal in respect of the assessment year 1985­86. However, it is further contended that the Revenue Authorities in fact have filed an Appeal against the Order of the Tribunal though the above referred statement was made due to inadvertence. The learned Counsel, therefore, prays that the Order dated 22-8-2005 be reviewed and the same may be recalled and Tax Appeal No. 20/2005 may be restored on the file of this Court. The learned Counsel for the respondent does not dispute the factual aspect of the matter. In the backdrop of the above referred fact, it is evident that the learned Counsel for the Revenue made the above referred statement though in fact the Appeal is filed against the Order of the Tribunal. It is also true that in view of these facts, this Court in Order dated 22-8-2005 has expressed that there was no substantial question of law arisen in the Appeal and, therefore, dismissed the same in limine. In the backdrop of the above refered fact, we set aside the Order dated 22-8-2005 and restore the Tax Appeal No.20/2005 on the file of this Court. 3 Office is directed to list the same for admission after Vacation. Miscellaneous Civil Application stands disposed of accordingly. D. D. SINHA, J. N. A. BRITTO, J. RD.