Assume you saved adb path into your Windows environment path
1. Activate debug mode in Android
2. Connect to PC via USB
3. Open command prompt type: adb tcpip 5555
4. Disconnect your tablet or smartphone from pc
5. Open command prompt type: adb connect IPADDRESS (IPADDRESS is the DHCP/IP address of your tablet or smartphone, which you can find by Wi-Fi -> current connected network)
Now in command prompt you should see the result like: connected to xxx.xxx.xxx.xxx:5555