1981 (12) TMI 2

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..... 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 Da .....

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..... of Sheila Kaushish [1981] 131 ITR 435. In these circumstances, we answer the question referred to us in the negative and in favour of the assessee. In the circumstances, we make no order as to costs. We may add just for the purposes of record that this reference comes up before us by way of a supplemental statement in relation to ITR No. 32 of 1970, which has also been disposed of by this court .....

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