TMI Blog1984 (4) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench " A ", Patna. Statement of the case has been duly submitted and the following question of law his been referred to this court for opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition of Rs. 15,295 standing as balance in Goshala and Dharmada accounts in the balance-sheet relevant to the assessment year 1969-70 ? " It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue and in favour of the assessee and hold that, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition of Rs. 15,295 standing as balance in Goshala and Dharmada accounts in the balance-sheet relevant to the assessment year 1969-70.
In the circumstances of the case, however, there shall be no order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
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