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Late Aratgauri C. Jhaveri (A.P. Shri Krishnalal C. Jhaveri) Vs. First ...

Court : Gujarat

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 11 and 64(1)

Reported in : [1993]203ITR803(Guj)

S.D. Dave, J. 1. The Tribunal, Ahmedabad Bench 'B', while exercising the jurisdiction under s. 64(1) of the ED Act, 1953, has at the instance of the accountable person referred the undermentioned three questions for our answer and reply … any part thereof passed on the death of his widow Aratgauri C. Jhaveri under s. 11 of the ED Act, 1953 ?' '2. Whether, on the facts and circumstances of the case, the Tribunal was right in holding that

Late Smt. Aratgauri C. Jhaveri (A.P. Shri Krishnalal C. Jhaveri) Vs. F ...

Court : Gujarat

Subject : Direct Taxation

Reported in : (1993)110CTR(Guj)249

S. D. DAVE, J. :The Tribunal, Ahmedabad Bench B, while exercising the jurisdiction under s. 64(1) of the ED Act, 1953, has at the instance of the accountable person referred the undermentioned three questions for our answer and reply … any part thereof passed on the death of his widow Aratgauri C. Jhaveri under s. 11 of the ED Act, 1953 ?''2. Whether, on the facts and circumstances of the case, the Tribunal was right in holding that under

Controller of Estate Duty Vs. Ujagar Singh.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (1997)137CTR(P& H)577

ASHOK BHAN, J. :This is a petition under s. 64(3) of the ED Act, 1953 (hereinafter referred to as the Act) filed by Controller of Estate Duty, Patiala (hereinafter referred to as the … holding that the proceedings were not commenced within the statutory period as provided under s. 73A of the ED Act, 1953 ?(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law

Smt. Asha Rani Vs. Controller of Estate Duty.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (1997)143CTR(P& H)37

us at the instance of the assessee by the Tribunal, Amritsar Bench, Amritsar under s. 64(1) of the ED Act, 1953 (hereinafter referred to as the Act), has evoked divergent and diametrically different views from different High Courts of … Devis case (supra), Ramratans case (supra) and P. Amirthavallis case (supra).4. Secs. 6, 7 and 39 of the ED Act, 1953, which would be relevant to the discussion, are reproduced below :'Sec. 6. Property within disposing capacity. - Property

K.V. Abdulla Vs. Income Tax Officer and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961; Finance Act, 1976 - Sections 2 and 2(2); Constitution of India - Articles 14 and 19

Reported in : [1986]161ITR589(KAR); [1986]161ITR589(Karn)

could be aggregated in determining the rates of Estate Duty payable by the assessees (s. 34 of the ED Act, 1953, provides for aggregation of proportion specified therein and as such aggregation the rate of Estate Duty to be … Entry 54 of List II of the Seventh Schedule to enact a provision like sub-s. 34 of the ED Act, 1953, provides for aggregation of proportion specified therein and as such aggregation the rate of Estate Duty to be

K. Vs. Abdulla V. Income Tax Officer and anr.

Court : Karnataka

Subject : Direct Taxation

Reported in : (1986)56CTR(Kar)41

could be aggregated in determining the rates of Estate Duty payable by the assessees (s. 34 of the ED Act, 1953, provides for aggregation of proportion specified therein and as such aggregation the rate of Estate Duty to be … Entry 54 of List II of the Seventh Schedule to enact a provision like sub-s. 34 of the ED Act, 1953, provides for aggregation of proportion specified therein and as such aggregation the rate of Estate Duty to be

Morse Vs. Republican Party of VA.

Court : US Supreme Court

Subject : Land Acquisition

in the composition of the electorate that votes for a particular office. See, e. g., Allen v. State Ed. of Elections, 393 U. S. 544 , 570. By limiting the opportunity for voters to participate in the … Alleging, inter alia, that the imposition of the fee violated §§ 5 and 10 of the Voting Rights Act of 1965, appellants filed a complaint seeking an injunction preventing the Party from imposing the fee and ordering

Kanchanbhai Raojibhai AmIn Vs. Union of India and ors.

Court : Gujarat

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 4(3)

Reported in : [1986]157ITR791(Guj)

B.K. Mehta, J.1. The petitioner, who was appointed as a valuer under section 4(3) of the Estate Duty Act, 1953, is aggrieved by the decision of the respondents contained in the letter of September 12, 1983, refusing to

Controller of Estate Duty, Bombay City-ii, Bombay Vs. Govindji Jethabh ...

Court : Mumbai

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 5, 7 and 34(3)

Reported in : [1978]115ITR664(Bom)

part of it ?'5. At the outset, it will be proper to refer to s. 5 of the ED Act, 1953, which alone, according to the revenue, is attracted in the instant case. The relevant provision in s. 5(1)

Mir Barkat Ali Khan Bahadur Vs. Assistant Controller of Estate Duty

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 59 and 73A; Income Tax Act

Reported in : (1996)135CTR(AP)89; [1996]222ITR672(AP)

1987 and any assessment made pursuant to notice dt. 10th Jan., 1975 issued under s. 59 of the ED Act, 1953 (for short 'the Act') as illegal and prays for a declaration to that effect. 2. The petitioner is … Act issued by the respondent which is in the following terms : 'Notice under s. 59 of the ED Act, 1953 (34 of 1953) Office of the Asstt. CED, Circle I, HyderabadNo. GIR/701/0/ Dt. 10th Jan., 1975To,Nb. Mir Barkat