hvn 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 REFERENCE NO. 130 OF WEALTH TAX REFERENCE NO. 130 OF WEALTH TAX REFERENCE NO. 130 OF 1998 The Commissioner of Wealth Tax ... Applicant The Commissioner of Wealth Tax ... Applicant The Commissioner of Wealth Tax ... Applicant Versus Shri Arvind M. Mafatlal ... Respondent Mr.P.S. Sahadevan for the Applicant. CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: JANUARY 15, 2009 DATED: JANUARY 15, 2009 DATED: JANUARY 15, 2009 P.C. P.C. P.C. . Considering the questions referred and in view of the judgment of the Supreme Court in Bharat Hari Singhania Versus C.W.T. (1994) 207 ITR 1 (SC), the questions are referred back to the tribunal for answering the issues in terms of the law laid down in the judgment of Bharat Singhania (supra). Reference returned back accordingly. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.)