1988 (8) TMI 79 - PATNA HIGH COURT - Income Tax

Extract:
.......d CIT v. Smt. Rambha Devi 1987 164 ITR 658. Following the said decisions, we answer all the questions in the negative and in favour of the Revenue. In the facts and circumstances, there will be no order as to costs. Let a copy of this order be communicated by the office of this court to the Assistant Registrar, Income-tax Appellate Tribunal, Patna.