COMMISSIONER OF WEALTHTAX Vs. RAGHVENDRA SINGH

JUDGEMENT

(1.) THIS is an application for substitution by the legal representatives of the deceased assessee.

(2.) HEARD . Allowed.

(3.) ALL these reference petitions involve identical questions and have been referred at the instance of the Revenue and the assessee for the asst. yrs. 1962-63 to 1969-70. The questions are as follows and have been referred under S. 27 of the WT Act, 1957, ('the Act') :