1988 (3) TMI 57 - PATNA HIGH COURT - Income Tax

Extract:
.......-tax Act. In that view of the matter, all the four questions referred to this court must be answered in favour of the Revenue and against the assessee. However, there will, be no order as to costs. Let a copy of this order be transmitted to the Assistant Registrar, Income-tax Appellate Tribunal, Patna, in terms of section 260 of the Income-tax Act.