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 WEALTH TAX APPLICATION NO.109 OF 2002 WEALTH TAX APPLICATION NO.109 OF 2002 WEALTH TAX APPLICATION NO.109 OF 2002 The Commissioner of Wealth-Tax ..Applicant. V/s. Shri Gabula Abbasali Sultanali ..Respondent. Mr.Parag Vyas for applicant. None for respondent. 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 : 2ND DECEMBER, 2005. DATED : 2ND DECEMBER, 2005. DATED : 2ND DECEMBER, 2005. P.C. :- P.C. :- P.C. :- The learned counsel for the revenue accepts that the question sought to be raised in this application is covered by the Judgment of thmis Court in the case of Smt.Kusumben D.Mahadevia V/s. N.C. Smt.Kusumben D.Mahadevia V/s. N.C. Smt.Kusumben D.Mahadevia V/s. N.C. Upadhya & Ors. Upadhya & Ors. Upadhya & Ors. reported in 1980 124 I.T.R.799 1980 124 I.T.R.799 1980 124 I.T.R.799. The application is, therefore, 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.)