IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1137 OF 2005 IN WEALTH TAX APPEAL(L) NO.486 OF 2005 The Commissioner of Income Tax-7. ..Appellant. Vs. M/s.Proctor & Gamble Hygiene and Health Care Ltd. ..Respondent. Mr.A.D.Kango with P.S. Sahadevan for the Appellant. Mr.Rajesh Shah for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 16/1/2008. PC : 1. There is a delay of 61-days in preferring the appeal. There is affidavit in support of Mr.Anand Kumar Gupta showing cause. 2. Heard parties. Considering the affidavit in support, we are of the opinion that the same constitutes sufficient cause and consequently the delay is condoned. Office to register the appeal (R.S. MOHITE, J.) ( F.I. REBELLO, J.) IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX APPEAL(L) NO.486 OF 2005 The Commissioner of Income Tax-7. ..Appellant. Vs. M/s.Proctor & Gamble Hygiene and Health Care Ltd. ..Respondent. Mr.A.D.Kango with P.S. Sahadevan for the Appellant. Mr.Rajesh Shah for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 16th Jan. 2008. PC : . We find in the order of the Tribunal that considering Clause-5 of Section 2(ea)(i) of the Wealth Tax Act the matter has been remanded to the A.O. to enable the respondent to lead evidence. Clause-5 of Section 2(ea)(i) was introduced by Finance Act,1998 with effect from 1.4.1999. The Tribunal has not recorded a finding on the issue whether the premises is in the nature of commercial establishment or complexes and that question is left open for consideration by the A.O. on the material which will be produced. . In the light of that, no interference is called for as the question of law as framed would not arise. With the above observations, the appeal is disposed of. (R.S. MOHITE, J.) ( F.I. REBELLED, J.)