IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 21 OF 2006 M/S. ANANT V. SARMALKAR, ....Appellant VASCO-DA-GAMA Versus ASSISTANT COMMISSIONER OF INCOME ....Respondent TAX, MARGAO-GOA. Mrs. Amina Phadte, Advocate for the Appellant. Mr. S.R. Rivonkar, Advocate for the Respondent. Coram:- V.C.DAGA & N. A. BRITTO, JJ. Date:- 31st July, 2006 P.C.: Heard learned counsel for the appellant. Having seen the substantial questions of law sought to be raised in the appeal and considering the facts of the case, we do not find any substantial question of law involved in the present appeal. Hence the same is dismissed with no order as to costs. V.C.DAGA, J. N. A. BRITTO, J. sl.