2016 (10) TMI 975

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....cate Mrs. Shalini Bihari, Advocate For the Respondents : Mr. D.V.Pathy, Advocate. Mrs. Manju Jha, Advocate Mr. Sada Shiv Tiwari, Advocate JUDGMENT ( Per : Honourable Mr. Justice Hemant Gupta ) Heard learned counsel for the parties. 2. The present appeal, under Section 260A of the Income Tax Act, 1961, arises out of an order passed by the Income Tax Appellate Tribunal, Patna Bench Pa....