IN THE HIGH COURT OF JUDICATURE AT PATNA TAX No.25 of 1996 DR.K.K.MISHRA Versus THE COMMISSIONER OF INCOME TAX ----------- For the petitioner : Mr. D.V.Pathay, Advocate For the respondent : Mr. Harshwardhan Prasad, Senior standing counsel Ms. Archana Sinha, Advocate ------- P R E S E N T Hon'ble the Chief Justice & Hon'ble Mr. Justice C.K. Prasad ------- Dated, the Ist September, 2008 Counsel for the assessee submits, and, in our view fairly, that in view of our order passed today in Tax Case No.24 of 1996, Doctor. Smt. Rangila Sinha V. The Commissioner of Income Tax, fate of this tax case is sealed. 2. In what we observed in the case of Dr. (Smt.) Rangila Sinha today, it has to be held and, we do hold, that the tax case does not give rise to any question of law and, therefore, there is no justification in calling for reference from the Tribunal. The findings recorded by the Income Tax Appellate Tribunal, Patna Bench, Patna, are concluded on facts. 3. Tax case is disposed of, accordingly. R.M. Lodha, CJ C.K. Prasad, J. Sunil