: 1 : IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX APPLICATION NO.18 OF 2002 WEALTH TAX APPLICATION NO.18 OF 2002 WEALTH TAX APPLICATION NO.18 OF 2002 The Commissioner of Wealth tax, Bombay City - I, Bombay ...Applicant. V/s. Shri Rajesh Khanna, ’Aashirwad’ Carter Road, Bandra, Bombay- 400 050 ...Respondent. Dr.P.Daniel with Mr.G.Hariharan for the Applicant. None for the Respondent. CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & J.H.BHATIA,J.J. J.H.BHATIA,J.J. J.H.BHATIA,J.J. DATE : 22nd July, 2005. DATE : 22nd July, 2005. DATE : 22nd July, 2005. P.C.: P.C.: P.C.: 1. Heard learned counsel for the Applicant. The question sought to be raised in the above Application reads as under: "Whether on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the order of the Commissioner of Wealth Tax (A) directing the Assessing Officer to value the Bungalow "Aashirwad" as per Rule 1BB of the Wealth Tax Rules : 2 : although the property was shown as business premises in Income tax records and not as residential premises.?" 2. The learned counsel for the Applicant fairly states that an earlier order on very same issue, this Court had declined to entertain the Application. In view thereof, the present Wealth Tax Application also stands dismissed. (S.RADHAKRISHNAN,J.) (S.RADHAKRISHNAN,J.) (S.RADHAKRISHNAN,J.) (J.H.BHATIA, J.) (J.H.BHATIA, J.) (J.H.BHATIA, J.)