IN THE HIGH COURT OF BOMBAY AT GOA MISC.CIVIL APPLICATION NO. 703 OF 2005 IN TAX APPEAL NO. 61 OF 2002 THE COMMISSIONER OF INCOME TAX ....Applicant Versus MRS. MARIA C. G. VAZ E MENEZES & ....Respondents ANR. Shri. S. R. Rivankar, Advocate for the applicant. Mr. Shivanand Singbal, Advocate For respondent No.1(b), 1(c), 1(j) and 1(l). Coram:- R.M.S. KHANDEPARKAR & N. A. BRITTO, JJ. Date:- 9th January, 2006 P.C. The learned Advocate for the applicant states that as per the instructions received, the person described at serial No.1(1) is not the legal heir of the deceased respondent No.1 and, therefore, craves leave to delete the name at serial No.1(l). Leave granted. Heard. Considering the facts disclosed in the application, the delay in filing the application for bringing the LRs. on record is condoned. The application is, accordingly, allowed for bringing the LRs. of respondent No.1 on record. The amendment to be carried out within 14 days. The application, accordingly, stands disposed of. R.M.S. KHANDEPARKAR, J. N. A. BRITTO, J. ssm.