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Smt. Bimla Devi Sud Vs. Controller of Estate Duty, M.P., Nagpur and Bh ...
Madhya Pradesh
Sep-19-1968
Other Taxes
Estate Duty Act, 1953 - Sections 7, 13 and 14(1); Limitation Act, 1908 - Sections 3
AIR1969MP50; [1969]72ITR630(MP); 1969MPLJ48
Dixit, C.J.1. This is a reference under Section 64(1) of the Estate Duty Act, 1953, (hereinafter called the Act), by the Appellate Tribunal (Central Board of Direct Taxes, New Delhi) at the instance of the accountable...
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