Step 1: Understanding the Concept:
Toluene reacts with chromyl chloride (\(\text{CrO}_2\text{Cl}_2\)) in carbon disulphide. This is the Etard reaction.
Step 2: Reaction steps:
\[ \text{C}_6\text{H}_5\text{CH}_3 \xrightarrow{\text{CrO}_2\text{Cl}_2/\text{CS}_2} \text{Etard complex}\ (A) \xrightarrow{\text{H}_3\text{O}^+} \text{C}_6\text{H}_5\text{CHO}\ (B) \]
A is the brown chromium complex (Etard complex), and its hydrolysis gives benzaldehyde.
Step 3: Why not the others:
The reaction stops at the aldehyde stage because the complex protects it from further oxidation. So benzoic acid is not formed. Benzal chloride and benzyl alcohol are not products of this reaction.
Final Answer:
B is benzaldehyde, option (B).
\[ \boxed{\text{Benzaldehyde}} \]