JAI PRAKASH SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE following question of law has been referred by the Income-tax Appellate Tribunal, Gauhati Bench, under Section 256(1) of the Income-tax Act, 1961, hereinafter referred to as "the Act", to this court for decision :

(2.) THE facts of the case may be briefly stated as follows : THE assessee is B. N. Singh who died on April 16, 1967. THE relevant assessment years are 1965-66, 1966-67 and 1967-68.

(3.) FOR the assessment year 1967-68 the return of income was filed on October 27, 1971, showing a loss of Rs. 3,702, The Income-tax Officer, after hearing the authorised representative of the assessee, assessed the total income at Rs. 73,490.