Control - Year 1971 - Judgments

Jul 28 1971 (HC)

Behari Lal Matanhelia Vs. Controller of Estate Duty

Court: Allahabad

Decided on: Jul-28-1971

Reported in: [1972]86ITR346(All)

..... 21st july 1957 beharilal matanhelia as the accountable person filed a statement before the assistant controller estate duty varanasi declaring the total value of the properties passing or deemed to pass ..... kanhaiyalall as rs 1 72 670 after considering the material produced before him the assistant controller determined the principal value of the estate passing or deemed to pass on the death .....

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Dec 22 1971 (HC)

Dr. K.P. Mohamed Babu Vs. Controller of Estate Duty

Court: Kerala

Decided on: Dec-22-1971

Reported in: [1973]90ITR282(Ker)

..... of annexure a the accountable person contended before the assistant controller of estate duty that the application of section 10 of ..... in respect of the properties comprised in annexure b the assistant controller held that the deceased had not been excluded from possession ..... in other countries mr balai pal learned counsel for the controller says that this expression does not indicate any quantum or .....

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Feb 22 1971 (HC)

Kulbushan and Brij Bhushan Vs. Controller of Estate Duty

Court: Punjab and Haryana

Decided on: Feb-22-1971

Reported in: [1973]88ITR65(P& H)

..... relevant information including copies of trust deed partition deed inventory etc and therefore the assistant controller could not have come across any fresh information subsequent to the order of assessment ..... relates to the estate of goverdhan dass a leading advocate of ferozepore city the appellate controller partially allowed the appeal by his order dated october 26 1965 the accountable persons .....

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Sep 23 1971 (HC)

Abdul Alim and anr. Vs. Controller of Estate Duty

Court: Allahabad

Decided on: Sep-23-1971

Reported in: [1972]86ITR355(All)

..... total value of the estate left by the deceased the assistant controller estate duty included a sum of rs 44 000 which the ..... the donor irrespective of the fact that the donee exercised some control over the tangible property by virtue of the bundle of rights ..... present case it cannot be held that the deceased retained any control or possession over the gifted property and therefore the provisions of .....

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Jul 15 1971 (HC)

Vithal Das Vs. Controller of Estate Duty

Court: Allahabad

Decided on: Jul-15-1971

Reported in: [1972]85ITR432(All)

..... names of the deceased s grandsons and granddaughter the assistant controller found that the cash balance in the firm account on ..... the minors on the amount standing in their names the assistant controller found that the transfer of accounts from the books of ..... september 1955 and 6th september 1955 respectively according to the assistant controller neither the transfer entries made in the books of the .....

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May 20 1971 (HC)

Aloke Mitra Vs. Controller of Estate Duty

Court: Allahabad

Decided on: May-20-1971

Reported in: [1971]82ITR430(All)

..... the deceased exercised rights as shareholders without any restriction or control by the deceased or that they enjoyed the dividends declared ..... their names or that they exercised rights as shareholders without control of the deceased mr khare appearing for the applicant ..... their names or that they exercised rights as shareholders without control of the deceased khare appearing for the applicant urged .....

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Aug 20 1971 (HC)

Hamid HussaIn Vs. Controller of Estate Duty

Court: Allahabad

Decided on: Aug-20-1971

Reported in: [1972]83ITR309(All)

..... have appointed to himself and thus put the property under his sole control and as has been observed in dymond s death duties 13th edition ..... or otherwise we have been referred to mrs shamsun nehar mansur v controller of estate duty 1969 71 i t r 301 cal in that ..... the estate duty act the question referred is answered accordingly 28 the controller of estate duty is entitled to his costs which we assess at .....

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May 21 1971 (HC)

Usha Kumar Banerjee and ors. Vs. Controller of Estate Duty

Court: Kolkata

Decided on: May-21-1971

Reported in: [1972]84ITR6(Cal)

..... 3 12 214 50 np in the principal value aforesaid the deputy controller included inter alia the value of the properties comprised in two ..... of the act 10 mr balai pal learned counsel for the controller has urged that by the deed under consideration no dedication of ..... upon to construe 20 another case cited by counsel for the controller was the case of srikissen khanna v tarachand ghanashyamdas a i .....

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Aug 16 1971 (HC)

Gajra Bai Vs. Controller of Estate Duty, Bangalore

Court: Karnataka

Decided on: Aug-16-1971

Reported in: [1972]86ITR92(KAR); [1972]86ITR92(Karn)

..... a partner of the firm did not have possession of the said amounts the assistant controller rejected the said contentions and held that the deceased was not entirely excluded from possession ..... the appellate assistant commissioner and also the tribunal have affirmed the order of the assistant controller 5 the material portion of section 10 of the act reads thus 10 gifts whenever .....

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Mar 18 1971 (HC)

Bibi Ahmadi Begum Vs. Controller of Estate Duty

Court: Allahabad

Decided on: Mar-18-1971

Reported in: [1972]83ITR303(All)

..... value of the estate was assessed at rs 40 025 the assistant controller of estate duty meerut determined the principal value of the estate ..... da costa 11 the accountable person also relies on gopisetti chandramouli v controller of estate duty 1969 74 i t r 439 a p ..... that basis 17 we answer the question referred in the affirmative the controller of estate duty is entitled to his costs which we assess .....

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