( 1 ) ON an application under Section 66 (1) of the Income-tax Act made by the Commissioner of income-tax, U. P. , C. P. and Berar, the Appellate Income-tax Tribunals Allahabad, referred to this Court a question of law for its decision on 16-12-1943. The assessee, Mr. I. D. Varshani, was an individual. While the reference was pending the assessee died and it is admitted that death took place on 10-12-1948. In the counter-affidavit filed on behalf of the three sons of the assessee detailed facts are given to show that the Income-tax Officer, Kanpur Circle, was informed of Mr. Varshanis death and in subsequent years the sons of the deceased were assessed to Income-tax. The reference was put up before a Bench of this Court for hearing on 13-9-1949, when Mr. S. N. Katju, learned counsel for the assessee, stated that his client had died on 10-12-1948. The Court directed that

"the Commissioner of Income-tax should make an application within one month, giving the names of the legal representatives of the deceased to whom notice may be issued. "

The Commissioner, however, did not furnish the information asked for with the result that the legal representatives of the deceased assessee could