COMMISSIONER OF INCOME TAX Vs. DALMIA R DECD

JUDGEMENT

(1.) THE assessee-respondent in this case, Shri R. Dalmia, has subsequently died. However, a vakalatnama has been presented to this Court on behalf of the executors and the legal representatives of the late Shri R. Dalmia., We direct in the circumstances that the name of Shri R. Dalmia be substituted by the names of the various persons mentioned in the annexure to the vakalatnama on behalf of the respondent. THE cause title may be amended as Smt. Saraswati Dalmia and others in place of Shri R. Dalmia.

(2.) THE question referred to this Court in this income-tax reference which relates to the asst. yr. 1960-61 is in the following terms :