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1986 (4) TMI 31 - PATNA HIGH COURT
Extract:
.......ceedings under section 154 of the Act. Both the questions are, accordingly, answered in favour of the Revenue and against the assessee. Thus all the three questions are answered in favour of the Revenue and against the assessee. However, in view of the peculiar circumstances of the case, the parties will bear their own costs. UDAY SINHA J.-I agree.