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<h1>High Court reduces assessment for assessee, awards costs and fees. Chief Justice concurs.</h1> <h3>East Khas Jharia Colliery Co. Ltd. Versus Commissioner of Income Tax, Bihar and Orissa.</h3> East Khas Jharia Colliery Co. Ltd. Versus Commissioner of Income Tax, Bihar and Orissa. - [1943] 11 ITR 299 (Patna) The High Court of Patna reduced the assessment on the assessee to a sum of Rs. 29,294, down from the original amount of Rs. 41,924. The assessee is entitled to costs and fees totaling Rs. 300. Chief Justice Harries agreed with the judgment.