IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 323 OF 2003 The Commissioner of Wealth Tax Mumbai city III, Mumbai ..).......Appellant versus M/s. Nikhil Investment Co. Ltd. )........ Respondants. None for the appellant. Mr. J.D. Mistry i/b Raj Darak for respondent. CORAM: SWATANTER KUMAR, C.J., & A.P. DESHPANDE, J. DATED: 9TH JULY 2008. P.C.: 1. Nobody is present on behalf of the appellant. The counsel for the respondent states that same question of law raised in the present appeal has already been considered by a Division Bench of this court in WTA No.413 of 2000 in the matter of Commissioner of Wealth tax, Mumbai Vs. M/s. Innova Tradecom P.Ltd. Following the view expressed by the Division Bench in the matter refered to above (supra), the present appeal is dismissed. 2. In view of the dismissal of the appeal, Civil Application, if any, does not survive and it is also disposed of. CHIEF JUSTICE A.P. DESHPANDE, J.