1974 (2) TMI 22 - ALLAHABAD HIGH COURT - Income Tax

Extract:
.......itled to do so. Following that decision we hold that, on the facts and in the circumstances of the case, section 154, of the Income-tax Act was not applicable. We, accordingly, answer the question in the affirmative, in favour of the department and against the assessee. The Commissioner of Income-tax is entitled to costs which we assess at Rs. 200.