IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX APPEAL NO.470 OF 2005 WEALTH TAX APPEAL NO.470 OF 2005 WEALTH TAX APPEAL NO.470 OF 2005 The Commissioner of Wealth Tax-3 )..Appellants Versus M/s.Innova Tradecom.Pvt.Ltd., )..Respondents ---- Mr.Vimal Gupta with Mr.P.S.Sahadevan for the appellants. Mr.J.D.Mistry with Mr.Raj Darak for respondents. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 12.12.2007. PC 1. The revenue has filed this appeal on the questions of law as formulated in paragraph-4 of the Memo of Appeal. In so far as question (a) is concerned the same is covered by the judgment of this Court in CIT-3 v. Akshay Textiles Trading CIT-3 v. Akshay Textiles Trading CIT-3 v. Akshay Textiles Trading decided in Income Tax Appeal No.607 of 2005 on 17.10.2007. 2. In so far as question (b) is concerned, the same does not arise and consequently appeal as filed is not maintainable and it is accordingly dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)