TAX CASES No.15 OF 1995
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Reference against the statement of case drawn on
27.3.1995 by the Income-tax Appellate Tribunal ,
Patna Bench, Patna in R.A.No.52 (Pat)/1994.
COMMISSIONER OF INCOME TAX,PATNA Petitioner.
Versus
SRI MOTILAL JAIN,DEVELOPMENT OFFICER, L.I.C. OF
INDIA,EXHIBITION ROAD,PATNA– (Respondent)
For the petitioner :Mr. Rishi Raj Sinha
For the respondent :Mr. Ajay Kumar Rastogi
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P R E S E N T
THE HON’BLE MR. JUSTICE CHANDRAMAULI KUMAR PRASAD
THE HON’BLE MR. JUSTICE SUBASH CHANDRA JHA
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Prasad & Jha,JJ. Mr. Rishi Raj Sinha appears on behalf of the
petitioner, whereas the assessee is represented by Mr. Ajay
Kumar Rastogi.
It is common ground that the question sent for our
opinion in this case has already been answered by a Division
bench of this Court in Tax Case No.13 of 1991 (Commissioner
of Income-tax, Bihar, Patna Vs. Ramjee Prasad) by order dated
7th of February,2008.
This application is thus disposed of in the said
terms.
Let a copy of our opinion be forwarded to the Patna
Bench of the Income-tax Tribunal.
(C.K.Prasad)
(S.C.Jha)
Patna High Court,
Dated,23rd of October,2008,
NAFR/ ahk.