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 INCOME TAX APPLICATION NO.102 OF 1994 INCOME TAX APPLICATION NO.102 OF 1994 INCOME TAX APPLICATION NO.102 OF 1994 The Commissioner of Wealth Tax ..Applicant. V/s. P.P.Tourism Development Co.Ltd. ..Respondent. Mr.A.S.Rao for applicant. 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 : 6TH DECEMBER, 2005. DATED : 6TH DECEMBER, 2005. DATED : 6TH DECEMBER, 2005. P.C. :- P.C. :- P.C. :- Heard Mr.A.S.Rao in support of the application. The Tribunal has followed the decision of this Court rendered in C.I.T. V/s. Elys Plastics Pvt. C.I.T. V/s. Elys Plastics Pvt. C.I.T. V/s. Elys Plastics Pvt. Ltd. Ltd. Ltd. reported in 188 I.T.R. 11 188 I.T.R. 11 188 I.T.R. 11 which has been confirmed in C.I.T. V/s. P.J.Chemicals C.I.T. V/s. P.J.Chemicals C.I.T. V/s. P.J.Chemicals reported in 210 I.T.R.830 210 I.T.R.830 210 I.T.R.830 Since the issued is covered no need to interfere in this application. Application 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.)