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<h1>Assessee loses tax assessment appeal for 1970-1973</h1> <h3>Commissioner Of Income-Tax Versus Smt. Krishna Devi</h3> Commissioner Of Income-Tax Versus Smt. Krishna Devi - [1989] 175 ITR 591, 70 CTR 156 The High Court of Patna addressed four references related to assessment years 1970-71 to 1973-74. The court ruled against the assessee in all questions referred, citing previous decisions. The judgment was in favor of the Revenue, and no costs were awarded. The judgment will be sent to the Assistant Registrar, Income-tax Appellate Tribunal, Patna.