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<h1>High Court of Madras rules for Commissioner of Income-tax, orders assessee to pay costs.</h1> <h3>Viswanathan Chettiar (Rm. PR.) Versus Commissioner of Income-tax</h3> Viswanathan Chettiar (Rm. PR.) Versus Commissioner of Income-tax - [1954] 25 ITR 79 The High Court of Madras answered the question of law in the affirmative against the assessee. The assessee is required to pay the costs of the Commissioner of Income-tax fixed at Rs. 250. The reference was answered in the affirmative.