IN THE HIGH COURT OF JUDICATURE AT PATNA TAX No.33 of 1994 COMMISSIONER OF INCOME TAX,PATNA Versus SHRI PRAKASH KUMAR JHA,MADHUBANI ----------- 4. 03.7.2008. Mr. Harshwardhan Prasad, Senior Standing Counsel, appears on behalf of the appellant, whereas the respondent is represented by Mr. Ajay K. Rastogi. It is common ground that the question of law sent for our opinion has already been answered by this Court in Tax Case No.13 of 1991 (Commissioner of Income Tax Vs. Sri Ramjee Prasad) disposed of on 6.2.2008. This reference is answered in the same terms. It is accordingly disposed off. Let a copy of our opinion be forwarded to the Patna bench of the Income Tax Tribunal. (C.K. Prasad) (Shailesh Kumar Sinha) ahk