TAX CASES No.2 OF 1998 ---- Against reference of statement of the case in R.A.No. 37 (Pat)/96 (arising out of ITA No. 432 (Pat)/92), Asstt. Year 1988-89 in the case of Sri Ramjee Prasad, Do., L.I.C. of India Branch III, Patna Vs. The Commissioner of Income tax, Bihar Patna. ---- RAMJI PRASAD,D.O.,L.I.C.OF IND------------------------------------(Appellant) Versus COMMISSIONER OF I.T.,PATNA--------------------------------------(Respondents) ---- For the appellant :Ms. R.Usha For the Revenue :M/S Harshwardhan Prasad,Sr.Standing cunsel Rishi Raj Sinha,Archana Sinha ---- 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. This case has come up before us on a reference made by the Patna Bench of the Income Tax Tribunal at the instance of the assessee. The Tribunal has referred the following question for our opinion : “Whether on the facts and in the circumstances of the case, the income-tax Appellate Tribunal was justified in holding that the incentive Bonus earned by the assessee was covered by salary and is not in nature of commission earned by the insurance Agent against which expenses incurred for earning income was allowable as expenditure.” Ms. R.Usha appears on behalf of the assessee petitioner, whereas the Revenue is represtnted by Sri Harshwardhan Prasad. It is common ground that the question sent for our opinion has already been answered by a Division Bench of this Court in Tax Case No. 13 of 1991 2 (Commissioner of Income Tax, Bihar, Patna vs. Ramjee Prasad), disposed of on 7.2.2008. This reference is answered in the same terms. It is accordingly disposed of. Let a copy of our opinion be forwarded to the Patna Bench of the Income Tax Tribunal. (C.K.Prasad,J.) (S.C.Jha,J.) Patna High Court Dated the 21st October, 2008 Spal/ NAFR