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 APPEAL NO.344 OF 2002 WEALTH TAX APPEAL NO.344 OF 2002 WEALTH TAX APPEAL NO.344 OF 2002 AND AND AND WEALTH TAX APPEAL NO.345 OF 2002 WEALTH TAX APPEAL NO.345 OF 2002 WEALTH TAX APPEAL NO.345 OF 2002 AND AND AND WEALTH TAX APPEAL NO.347 OF 2002 WEALTH TAX APPEAL NO.347 OF 2002 WEALTH TAX APPEAL NO.347 OF 2002 AND AND AND WEALTH TAX APPEAL NO.348 OF 2002 WEALTH TAX APPEAL NO.348 OF 2002 WEALTH TAX APPEAL NO.348 OF 2002 The Commissioner of Wealth Tax ..Appellant. V/s. M/s.Khatau Industries Ltd. ..Respondent. Mr.Parag Vyas for appellant in all the appeals. Mrs.Shobha Jagtiani i/b. D.M.Harish & Co. for respondent in all the appeals. CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 2ND DECEMBER, 2005. DATED : 2ND DECEMBER, 2005. DATED : 2ND DECEMBER, 2005. P.C. :- P.C. :- P.C. :- Heard Mr.Parag Vyas for the appellant. Mrs. Shobha Jagtiani appears for the respondents. The genuineness of the agreements under which the properties were let out is not disputed. That apart, the issue which is sought to be raised is covered by the Judgment of this Court reported in the case of Smt.Bella Cajeton Travasso V/s. Third Wealth-Tax Smt.Bella Cajeton Travasso V/s. Third Wealth-Tax Smt.Bella Cajeton Travasso V/s. Third Wealth-Tax Officer & Others [166 I.T.R.49], Malahabar Hill Officer & Others [166 I.T.R.49], Malahabar Hill Officer & Others [166 I.T.R.49], Malahabar Hill Co-operative Housing Society Ltd. V/s. Union of India Co-operative Housing Society Ltd. V/s. Union of India Co-operative Housing Society Ltd. V/s. Union of India and another [184 I.T.R. 216] and another [184 I.T.R. 216] and another [184 I.T.R. 216] and Harbanslal B.Gupta Harbanslal B.Gupta Harbanslal B.Gupta V/s. Commissioner of Wealth-Tax [ 186 I.T.R.652] V/s. Commissioner of Wealth-Tax [ 186 I.T.R.652] V/s. Commissioner of Wealth-Tax [ 186 I.T.R.652]. The issue which is souht to be raised, therefore, does not arise on the facts as well as in law. All the appeals are dismissed. (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)