Control - Judgment Search Results

Sunil Roy, Calcutta Vs. Controller of Estate Duty, Calcutta

Court: Kolkata

Reported in: AIR1970Cal542,[1970]77ITR668(Cal)

..... in the premises right from 1 5 1955 the appellate controller has accepted the accountable person s case that the deceased ..... estate duty act dealt with mutually exclusive situations 2 the appellate controller is not correct in proceeding on the assumption that section ..... through the medium of trust or settlement 4 the appellate controller s inference was that the trustees assumed possession of the .....

Dina Nath Vs. Controller of Estate Duty

Court: Punjab and Haryana

Reported in: [1970]77ITR193(P& H)

..... even subsequently relied upon before the central board of revenue in appeal the assistant controller of estate duty not having accepted those two letters as satisfactory and reliable evidence ..... single judge in exercising powers of superintendence under article 227 of the constitution the assistant controller of estate duty not having accepted those two letters as satisfactory and reliable evidence .....

Labh Chand and anr. Vs. Controller of Estate Duty, New Delhi

Court: Delhi

Reported in: ILR1969Delhi1130; [1972]83ITR538(Delhi)

..... decision of the punjab high court in re r m shahani v controller of estate duty delhi estate duty cases where it has been ..... decision of the punjab high court inkanwar sardari lal chopra v the controller of estate duty delhi estate duty 123 is also nto relevant to ..... nto be capable of being quantified in terms of money and the controller would therefore have to fix its principal value by way of its .....

Nandlal Goenka Vs. Controller of Estate Duty

Court: Guwahati

..... not be deemed to belong to the deceased the assistant controller negatived this contention on appeal to the board it allowed ..... of the old act provides for appeal against determination by the controller it appears that amongst others the central board of revenue ..... can entertain appeal of any valuation made by the controller order determining tire duty payable order payment of penalty under .....

Veerabhadrappa Chigateri Vs. Controller of Estate Duty, Mysore

Court: Karnataka

Reported in: [1970]77ITR666(KAR); [1970]77ITR666(Karn)

..... rs 17 000 as the share of his son the assistant controller asked the accountable person to explain the difference between the valuation ..... and that the deceased might have sold the same the assistant controller did not accept the explanation offered by the accountable person on ..... rs 33 000 the partition deed relied on by the assistant controller and the board of revenue shows that the value of the .....

Satyanarayana Modi Vs. Controller of Estate Duty Delhi and Rajasthan, ...

Court: Supreme Court of India

Reported in: AIR1970SC322; [1970]75ITR382(SC); (1969)2SCC380; [1970]1SCR712; 1969()WLN31

..... 1956 the two receipts were encashed by suryakant the assistant controller of estates duty in proceedings for assessment of estate duty ..... joint names presumably with the object of not parting with control over those receipts 10 counsel for the appellant however contended ..... clearly indicates that she had no intention to part with control over the property the deposit receipts were obtained in joint .....

Estate of Late G. Ramaswamy Naidu Vs. Controller of Estate Duty, Madra ...

Court: Chennai

Reported in: AIR1971Mad57; [1970]76ITR559(Mad)

..... 450 including jewellery worth only rs 3 350 the deputy controller of estate duty would not accept the unexplained depletion of ..... thereon is also unsustainable no doubt k a subramaniam v controller of estate duty 1962 46itr1 mad would say that the ..... gave the finding it is therefore unassailable smt shantabai jadhav v controller of estate duty cannot help the accountable person the observation .....

Alladi Kuppuswami Vs. Controller of Estate Duty

Court: Chennai

Reported in: [1970]76ITR500(Mad)

..... time of the deceased s death and that in soestimating the controller shall fix the price of the property according to the market ..... the context that expression only means as apparently mammad koyi v assistant controller of estate duty 1961 43itr1 sc a case of a mohamedan ..... by the mitakshara we find nothing in mammad koyi v assistant controller of estate duty which compels us to take a different view .....

Alladi Kuppuswamy Vs. Controller of Estate Duty

Court: Chennai

Reported in: (1970)2MLJ140

..... of the deceased s death and that in so estimating the controller shall fix the price of the property according to the market ..... the context that expression only means as apparently mammad koyi v assistant controller of estate duty 1961 43itr1 sc a case of a mohamedan ..... by the mitakshara we find nothing in mammad koyi v assistant controller of estate duty 1961 43itr1 sc which compels us to take .....

G. Annamalai Chettiar and anr. Vs. Controller of Estate Duty

Court: Chennai

Reported in: [1969]74ITR743(Mad)

..... the necessary facts as a matter of fact the assistant controller records in his assessment order that there was no material ..... admittedly payable as advance compensation to the deceased the assistant controller directed that the immovable property which was not under notification ..... estate duty act as a matter of fact the assistant controller records in his assessment order that there was no material .....