- (1.) Mr. K. B. Rohtagi, learned counsel for the respondent, states that the respondent Girdharilal who has been assessed in the status of individual inthe assessment proceedings giving rise to appeals, died on 26/05/1984. The fact of the death was communicated in the presence of learned counsel for the appellant when the matter was taken up on 13/11/1987. On that date the court made an order granting eight weeks to the appellant to take substitution proceedings. It appears from the Office Report that no steps have been taken at all by the appellant in that behalf. The time permitted for taking substitutions proceedings has expired long ago. in the circumstances, the appeals abate and are disposed of accordingly. There will be no order as to costs.;