1986 (6) TMI 20 - PATNA HIGH COURT

Extract:
.......The references are thus answered against the assessee and in favour of the Revenue with costs. Hearing fee Rs. 250 (Rupees two hundred and fifty) payable by the assessee to the Revenue. Let a copy of this judgment be transmitted to the Income-tax Appellate Tribunal in terms of section 260 of the Income-tax Act, 1961. ASHWINI KUMAR SINHA J.-I agree.