( 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.24 OF 1999 WEALTH TAX APPLICATION NO.24 OF 1999 WEALTH TAX APPLICATION NO.24 OF 1999 The Commissioner of Wealth-Tax, Mumbai City II, Mumbai .. Applicant V/s Dr.Bal Vasant Wagle C/o.S.D.Pathankar .. Respondent Dr.P.Daniel with Mr.A.S.Rao for the Applicant. CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & J.H.BHATIA, JJ. J.H.BHATIA, JJ. J.H.BHATIA, JJ. DATE : 24.06.2005. DATE : 24.06.2005. DATE : 24.06.2005. P.C.: P.C.: P.C.: 1. Heard the learned Counsel for the Applicant. By this Application, the Applicant is seeking to raise the following substantial question of law:- "Whether on the facts and in the circumstances of the case, the Hon’ble ITAT was right in law in holding that the reopening of assessment u/s.17 of the W.T.Act, 1957 done by the A.O. was bad in law? " 2. For the reasons recorded in the order passed today in the Wealth Tax Application No.23 of 1999, the present Wealth Tax Application No.24 of 1999 stands dismissed. (S.RADHAKRISHNAN J.) (S.RADHAKRISHNAN J.) (S.RADHAKRISHNAN J.) (J.H.BHATIA J.) (J.H.BHATIA J.) (J.H.BHATIA J.)