Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 24 amendment of section 31 Court: income tax appellate tribunal itat hyderabad Page 9 of about 81 results (0.163 seconds)

Smt. Zubeda Begum Vs. Assistant Controller of Estate

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1990)33ITD609(Hyd.)

..... person. he merely intimated posting the case on 21-4-1986 on which date the accountable person filed her estate duty account. section 53(3) of the e. d. act is as follows : "every person accountable for estate duty under this section shall, within six months of the death of the deceased, deliver to the controller an account in ..... of the decision in mr. balanche nathalia pinto v. state of mysore [1964] 53 itr 64 (mys.) stated the law as follows : "the scheme of the estate duty act and its provisions make it clear that immediately on the death of a person, estate duty becomes exigible in respect of the property which passes on his death. the liability ..... 122 in which it is held as follows : "by means of any subsequent amendment, the provisions of sub-suction (8) of section 139 of the income-tax act have not been applied to the proceedings under the estate duty act. under section 60(1) (a) of the act, the assistant controller may be entitled to take penalty proceedings as against a person .....