1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX REFERENCE NO. 152 OF 1998 Commissioner of Wealth Tax .. Applicant Versus Shri Vinod Harilal Doshi .. Respondent MR. P. S. Sahadevan for the Applicant CORAM: F.I. REBELLO, & R.S. MOHITE, JJ. DATED: FEBRUARY, 05, 2009 P.C. Considering the judgment of the Supreme Court in Bharat Hari Singhania Vs. Commissioner of Wealth Tax, (1994) 207 ITR 1 (SC), the Reference is returned to the Tribunal for deciding the question in the light of the aforesaid judgment of the Supreme Court. ( R.S. MOHITE, J. ) ( F. I. REBELLO, J.)