IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 20 OF 2005 THE COMMISSIONER OF INCOME TAX ... Appellant Versus M/S. V.S. DEMPO CO. PVT. LTD. ... 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:- 19th October, 2010 P.C.:- Learned Counsel for the parties state that the facts mentioned in this appeal are identical with the facts mentioned in First Appeal No.22/2005, save and except that the appeals relate to two different assessment years. Hence, for the reasons recorded in the Judgment passed today in First Appeal No.22/2005, this appeal is also dismissed. D. G. KARNIK, J. F. M. REIS, J. ssm.