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. 140 OF WEALTH TAX REFERENCE NO. 140 OF WEALTH TAX REFERENCE NO. 140 OF 1998 The Commissioner of Wealth Tax ... Applicant The Commissioner of Wealth Tax ... Applicant The Commissioner of Wealth Tax ... Applicant Versus Manembai D. Bhiwandiwala ... 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 Supreme Court judgment in C.W.T. Vs. Sharvankumar 210 ITR 886, the questions are answered in the affirmative in favour of the Assessee and against Revenue. Reference disposed of 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.)