IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX APPEAL NO.663 OF 2003 The Commissioner of Wealth-tax ..Appellant Versus Shri Rafique A.Malik ..Respondent ---- Mr.P.S.Sahadevan for the appellant. Mr.J.D.Mistry for the respondent. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 3rd March 2008. PC 1. In WTA No.239/MUM/02 (A.Y.1995-96) the Tribunal was pleased to observe as under :- " From the above discussions it is evident that the WTO has simply made the addition because the order of the Tribunal had been challenged before the High Court, which according to us was not necessarily required." 2. The appeal preferred by the revenue against the order of assessment passed by ITAT against the respondent-assessee herein for A.Y.1995-96 was dismissed for non prosecution in the year 2000. : 2 : 3. Considering the above and also considering the dismissal of the appeal, the question of law as framed would not arise and consequently, appeal 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)