Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1992 (5) TMI 11 - HC - Income Tax
Extract:
.......transferee. Questions Nos. 1, 2 and 3 are answered in the negative and in favour of the assessee. In the facts and circumstances of this case, there shall be no order as to costs. Let a copy of this judgment be transmitted to the Income-tax Appellate Tribunal, Patna Bench, Patna, in terms of section 260 of the Act. S. K. CHATTOPADHYAYA J. -I agree.