Control - Year 1966 - Judgments

Sep 12 1966 (HC)

Smt. Denabai Boman Shah Vs. Controller of Estate Duty, A.P.

Court: Andhra Pradesh

Decided on: Sep-12-1966

Reported in: [1967]66ITR385(AP)

..... him in those circumstances the deceased probably wanted to have control over this property and only gave the proceeds for their ..... in so depositing rent and delivering challan in the office of controller tenant shall be deemed to have committed wilful default answering ..... this question the bench held that the decision of the assistant controller that the widow failed to establish that the sale price .....

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Oct 05 1966 (HC)

B.K. Shantiraj Vs. Controller of Estate Duty, Mysore

Court: Karnataka

Decided on: Oct-05-1966

Reported in: [1968]68ITR166(KAR); [1968]68ITR166(Karn); (1967)2MysLJ129

..... b k shantiraj son of the deceased furnished to the assistant controller of estate duty banglore who was the assessing authority an ..... estate duty return at rs 1 71 390 the assistant controller considered that the lands were grossly under valued the accountable ..... lands in those areas were sold for lower prices the assistant controller however rejected the accountable person s contention as the extent .....

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Apr 11 1966 (HC)

Satyanarayan S. Mody Vs. Controller of Estate Duty, New Delhi.

Court: Rajasthan

Decided on: Apr-11-1966

Reported in: [1967]65ITR84(Raj)

..... was placed on behalf of the petitioner either before the assistant controller or the central board of revenue that he only wants ..... an objection ought to have been raised expressly before thee assistant controller estate duty it should have also been made clear if ..... in the gifted property he next referred to rashmohan chatterjee v controller of estate duty in that case the deceased settled certain .....

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Aug 12 1966 (HC)

Radhakrishna Reddiar Vs. Controller of Estate Duty, KeralA.

Court: Kerala

Decided on: Aug-12-1966

Reported in: [1968]67ITR838(Ker)

..... 21 1960 even before an assessment to estate duty by the assistant controller of estate duty the penalty imposed was rs 25 000 and ..... it is clear from the order that the assistant controller of estate duty was applying that part of section 56 which ..... 21 1960 even before an assessment to estate duty by the assistant controller of estate duty even in cases where that person had failed to .....

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Feb 28 1966 (HC)

In Re the Estate of Smt. Dhan Devi (Deceased) Vs. Controller of Estate ...

Court: Punjab and Haryana

Decided on: Feb-28-1966

Reported in: [1967]65ITR334(P& H)

..... the surviving brother vijabahadur singh in july 1955 the assistant controller of estate duty refused to recognise the gift as valid ..... regarding the gifted land he mentioned the conclusion of the assistant controller that the gift was made with the intention of evading ..... which have been listed in the order of the assistant controller are completely irrelevant in deciding the question of the validity .....

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Nov 14 1966 (HC)

T. R. Ekambaram and Another Vs. Controller of Estate Duty, Andhra Prad ...

Court: Andhra Pradesh

Decided on: Nov-14-1966

Reported in: [1967]66ITR67(AP)

..... liabilities appear to overwhelm the meager amount received on mortgage which according to the assistant controller confirmed the statement made in the will accordingly he did not accept the contention of ..... gopalakrishnan and ekambaram and their heirs in equal shares with absolute rights both the assistant controller as well as the board of revenue found that the deceased had mortgaged his ancestral .....

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Jun 22 1966 (HC)

Manohar Vithal Velankiwar Vs. Controller of Estate Duty, Poona

Court: Mumbai

Decided on: Jun-22-1966

Reported in: [1967]63ITR379(Bom)

..... separation of three sons this contention was overruled by the assistant controller of estate duty he held that since all the other coparceners ..... was chargeable to estate duty against this order of the assistant controller an appeal was preferred before the central board of revenue ..... is called for 22 manohar will pay the costs of the controller of estate duty direct taxation estate duty estate duty act .....

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Oct 28 1966 (SC)

George Da Costa Vs. Controller of Estate Duty in Mysore, Bangalore

Court: Supreme Court of India

Decided on: Oct-28-1966

Reported in: AIR1967SC849; [1967]63ITR497(SC); [1967]1SCR1004

..... value of the house no 34 mahatma gandhi road bangalore the assistant controller of estate duty however included the sum of rs 1 50 ..... which dismissed the appeal and affirmed the view taken by the assistant controller of estate duty at the instance of the appellant the board ..... contract or otherwise in the second limb of the section will not control the words to the entire exclusion of the donor in the .....

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Oct 28 1966 (SC)

Mahendra Rambhai Patel Vs. Controller of Estate Duty, Gujarat

Court: Supreme Court of India

Decided on: Oct-28-1966

Reported in: AIR1967SC578; [1967]63ITR645(SC); [1967]1SCR991

..... manubhai died of june 7 1954 when he was a minor and unmarried the deputy controller of estate duty by order dated august 26 1959 brought the interest of manubhai in ..... s 5 of the estate duty act 34 of 1953 the order of the deputy controller was confirmed in appeal to the central board of revenue the central board of revenue .....

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Aug 28 1966 (HC)

Venugopala Varma Rajah Vs. Controller of Estate Duty, KeralA.

Court: Kerala

Decided on: Aug-28-1966

Reported in: [1967]64ITR358(Ker)

m s menon c j this is a reference by the income tax appellate tribunal madras bench under section 64...

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