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. 69 OF WEALTH TAX REFERENCE NO. 69 OF WEALTH TAX REFERENCE NO. 69 OF 1998 The Commissioner of Wealth Tax ... App The Commissioner of Wealth Tax ... App The Commissioner of Wealth Tax ... Applicant Versus Shivsagar Estates ... 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. . On the similar Reference, we have held in favour of the Respondents that they have to be assessed as per their individual shares and not as A.O.P. We have also noted that there was a partition of the property. In the light of that, 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.)