:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX REFERENCE NO.150 OF 1998 The Commissioner of Wealth tax. ..Applicant. Vs. Mr.Rani Sunita Pitamber. ..Respondent. Mr.P.S.Sahadevan for the Applicant. None for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 16TH JANUARY, 2009. PC : 1. Considering the judgment of the Supreme Court in the case of Commissioner of Wealth Tax Vs. Sharvan Kumar Commissioner of Wealth Tax Vs. Sharvan Kumar Commissioner of Wealth Tax Vs. Sharvan Kumar Swarup Swarup Swarup and sons. reported in 210 ITR 886, and sons. reported in 210 ITR 886, and sons. reported in 210 ITR 886, reference is answered in favour of the assessee and against the revenue. ( R.S. MOHITE, J.) ( F.I.REBELLO, J.) :2: x