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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION WEALTH TAX APPLICATION NO.70 OF 2002 WEALTH TAX APPLICATION NO.70 OF 2002 WEALTH TAX APPLICATION NO.70 OF 2002 AND AND AND WEALTH TAX APPLICATION NO.71 OF 2002 WEALTH TAX APPLICATION NO.71 OF 2002 WEALTH TAX APPLICATION NO.71 OF 2002 The Commissioner of Wealth Tax ..Applicant. V/s. Parekh Dychem Inds. ..Respondent. Mr.Parag Vyas for applicant. Mr.J.H.Motwani i/b. PDS legal for respondent. CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 14TH OCTOBER, 2005. DATED : 14TH OCTOBER, 2005. DATED : 14TH OCTOBER, 2005. P.C. :- P.C. :- P.C. :- 1. Heard. 2. In both these applications, the impugned order is identical and the parties are same. Hence both these applications are heard and disposed of by a common order. 2. The Tribunal has relied upon the Judgment of this Court in the case of C.W.T. V/s. Ramkrishna C.W.T. V/s. Ramkrishna C.W.T. V/s. Ramkrishna Bajaj (HUF) Bajaj (HUF) Bajaj (HUF). In this view of the matter, no substantial questions of law arise. In that view of the matter, both the applications are dismissed in limine with no order as to costs. (V.C. DAGA, J.) (V.C. DAGA, J.) (V.C. DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)