IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX APPEAL NO 529 OF 2001 WEALTH TAX APPEAL NO 529 OF 2001 WEALTH TAX APPEAL NO 529 OF 2001 The Commissioner of Wealth Tax )..Appellants Bombay City-VII Versus D.S.Seth & Sons (HUF) )..Respondent ---- Mr.P.S.Sahadevan for the appellants. ---- 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 issue which arises in this appeal was also an issue in Appeal No.528/2001. The reasons recorded whilst disposing of Appeal No.528/2001 are also applicable to this appeal. For the same reasons appeal 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)