1996 (6) TMI 3

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....unsel has filed a memo stating that the assessee, Dr. K. George Thomas, expired leaving behind him a will appointing Mr. M. P. Govindan Nair, advocate, as executor, thereunder with a consequential request that the said executor be brought on record. We have already heard Shri P. Balachandran, learned advocate, not only in these references but also in regard to the necessity of amendment of the rec....

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....tances of the case, the Tribunal was right in law and facts in finding that the amounts are not to be included in the total income of the assessee ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in coming to the conclusion that no materials have been brought out for the assessment years to show that the amounts have been utilised for the business acti....