TAX CASES No.15 OF 1995 ----- Reference against the statement of case drawn on 27.3.1995 by the Income-tax Appellate Tribunal , Patna Bench, Patna in R.A.No.52 (Pat)/1994. COMMISSIONER OF INCOME TAX,PATNA Petitioner. Versus SRI MOTILAL JAIN,DEVELOPMENT OFFICER, L.I.C. OF INDIA,EXHIBITION ROAD,PATNA-- (Respondent) For the petitioner :Mr. Rishi Raj Sinha For the respondent :Mr. Ajay Kumar Rastogi ---- P R E S E N T THE HON'BLE MR. JUSTICE CHANDRAMAULI KUMAR PRASAD THE HON'BLE MR. JUSTICE SUBASH CHANDRA JHA ---- Prasad & Jha,JJ. Mr. Rishi Raj Sinha appears on behalf of the petitioner, whereas the assessee is represented by Mr. Ajay Kumar Rastogi. It is common ground that the question sent for our opinion in this case has already been answered by a Division bench of this Court in Tax Case No.13 of 1991 (Commissioner of Income-tax, Bihar, Patna Vs. Ramjee Prasad) by order dated 7th of February,2008. This application is thus disposed of in the said terms. Let a copy of our opinion be forwarded to the Patna Bench of the Income-tax Tribunal. (C.K.Prasad) (S.C.Jha) Patna High Court, Dated,23rd of October,2008, NAFR/ ahk.