1989 (12) TMI 37 - ALLAHABAD HIGH COURT

Extract:
.......ive, in favour of the assessee and against the Revenue. Question No. 2 In the affirmative, in favour of the assessee and against the Revenue. Question No. 3 Returned unanswered. Question No. 4 In the affirmative, in favour of the assessee and against the Revenue. As no one has appeared on behalf of the assessee, there shall be no order as to costs.