High Court of Patna rules for Revenue over assessees in line with prior judgments, no costs awarded. Order sent to Assistant Registrar.

The High Court of Patna ruled in favor of the Revenue over the assessees, aligning with prior judgments. No costs were awarded, and the order was forwarded to the Assistant Registrar of the relevant Income-tax Appellate Tribunal under section 260 of the Income-tax Act, 1961.

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The High Court of Patna decided in favor of the Revenue and against the assessees in cases similar to previous judgments. The decision was based on earlier cases and no costs were awarded. The order was sent to the Assistant Registrar of the relevant Income-tax Appellate Tribunal under section 260 of the Income-tax Act, 1961.

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