DEVAMANI ATHA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Appellate Bench at Calcutta has stated this case and referred the following question for the opinion of the court:

(2.) THE year of assessment is 1960-61. Assessee's father-in-law, Sivji Nathubhai, was engaged in business in manganese and iron ores. He having died in 1964 and the assessment for the year in question having remained incomplete until his death, the assessment has been completed in the hands of the present assessee as legal heir.