COMMISSIONER OF INCOME TAX Vs. RANGNATH BANGUR DECD

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (for short the "Tribunal"), has referred the following question for the decision to this court:

(2.) THE assessee, Shri Rangnath Bangur of Deedwana, during the pendency of the reference died on April 11, 1983, His legal representatives, Shri Shreekumar Bangur and Smt. Kamla Devi Bangur, were brought on record, vide order dated April 17, 1984.

(3.) SECTION 14 of the Act deals with the return of wealth. Sub-section (1) of SECTION 14 is as follows: