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. 41 OF 1984 WEALTH TAX REFERENCE NO. 41 OF 1984 WEALTH TAX REFERENCE NO. 41 OF 1984 Shri. Gopalkrishna Kalpana Devi... Applicant Versus Commissioenr of Wealth Tax ... Respondent Mrs. V.B. Patel for the Applicant. Mr. P.S. Sahadevan for Respondent. 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: FEBRUARY 05, 2009 DATED: FEBRUARY 05, 2009 DATED: FEBRUARY 05, 2009 P.C. P.C. P.C. . The issue is answered in favour of Revenue and against the Assessee by the Judgment of the Supreme Court in Bharat Hari Singhania Vs. Commissioner of Wealth Tax, (1994) 207 ITR 1. Considering the above, Reference answered in favour of Revenue and against Assessee. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.)