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1986 (9) TMI 67 - PATNA HIGH COURT
Extract:
.......ed above, the references are thus disposed of. Both the questions are answered in favour of the Revenue and against the assessee. In the special facts and circumstances of the case, there will be no order as to costs. Let a copy of this judgment be transmitted to the Income-tax Appellate Tribunal in terms of section 260 of the Income-tax Act, 1961.