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1986 (2) TMI 26 - PATNA HIGH COURT
Extract:
.......os. 2 and 3 are answered in the affirmative and all the three questions are answered in favour of the assessee and against the Revenue. However, in view of the peculiar circumstances of the case, the parties will bear their own costs. Let a copy of this judgment be forwarded to the Tribunal in terms of section 260 of the Act. UDAY SINHA J.-I agree.