1 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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION WEALTH WEALTH WEALTH TAX REFERENCE NO. 60 OF 1998 TAX REFERENCE NO. 60 OF 1998 TAX REFERENCE NO. 60 OF 1998 The Commissioner of Wealth Tax .... Appellant Bombay Vs. Shri AMI Ramesh Jhaveri .... Respondent Mr. P.S. Sahadevan for Appellant. CORAM CORAM CORAM : F.I. REBELLO, & : F.I. REBELLO, & : F.I. REBELLO, & J.P. J.P. J.P. DEVADHAR, JJ. DEVADHAR, JJ. DEVADHAR, JJ. DATE DATE DATE : 17TH OCTOBER, 2007 : 17TH OCTOBER, 2007 : 17TH OCTOBER, 2007 P.C. . The tax incidence in this case is less than Rs.4.00 lakhs. In the light of that learned Counsel does not press the reference. The question of law, if any, is left open for consideration in an appropriate case. 2. The above Reference accordingly is returned unanswered. (J.P. (J.P. (J.P. DEVADHAR, J.) (F.I. REBELLO, J.) DEVADHAR, J.) (F.I. REBELLO, J.) DEVADHAR, J.) (F.I. REBELLO, J.)