Control - Year 1972 - Judgments

Feb 29 1972 (HC)

Godavari Bai Vs. Controller of Estate Duty

Court: Chennai

Decided on: Feb-29-1972

Reported in: [1972]86ITR533(Mad)

..... in the appeal preferred by the accountable person the appellate controller of estate duty held that there was no effective ..... passage from lindley on partnership extracted in mohammed kassim v controller of estate duty is only a historical general statement ..... possession and enjoyment of the property gifted the decision in controller of estate duty v chandravadan amratlal bhatt followed the decision .....

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Aug 07 1972 (HC)

Ranganayaki Ammal and Others Vs. Controller of Estate Duty.

Court: Chennai

Decided on: Aug-07-1972

Reported in: [1973]88ITR96(Mad)

..... by the accountable persons in the decision of cherukuri eswaramma v controller of estate duty the andhra pradesh high court dealt with a ..... appreciated and delimited with reference to that explanation kantilal trikamalal v controller of estate duty also dealt with a case under the ..... his rightful share the reasoning in s p valliammai achi v controller of estate duty that any process under which there is .....

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Jan 10 1972 (HC)

A.N.K. Rajamani Ammal Vs. Controller of Estate Duty

Court: Chennai

Decided on: Jan-10-1972

Reported in: [1972]84ITR790(Mad)

..... undivided family was not conclusive of the correct status the assistant controller was also of the view that the statement published in the ..... assessed as a hindu undivided family the board and the assistant controller stated that the assessment orders prior to 1955 56 could ..... counsel for the revenue and the decision in kantilal trikamlal v controller of estate duty 1969 74itr353 guj relied on by the .....

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Apr 21 1972 (HC)

S.N. Swarnammal Vs. Controller of Estate Duty

Court: Chennai

Decided on: Apr-21-1972

Reported in: [1973]88ITR366(Mad)

..... grounds of appeal urging two new grounds 1 that the assistant controller had not given notices to all the accountable persons before ..... from raising this issue and producing necessary evidence before the assistant controller and in that view it refused to admit the additional ..... for additional grounds it is stated that as the assistant controller did not give notice to all the accountable persons who .....

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Oct 05 1972 (HC)

Controller of Estate Duty, Mysore Vs. J. Krishna Murthy

Court: Karnataka

Decided on: Oct-05-1972

Reported in: [1974]96ITR87(KAR); [1974]96ITR87(Karn)

..... which is also the method adopted by the appellate controller that the appellate controller also did not take into account the value of ..... year 1967 no such addition was made by the appellate controller or the tribunal the department does not appear to have ..... shareholdings that was also the opinion of the assistant controller and the appellate controller bonus shares were issued in the ratio of four .....

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Dec 22 1972 (HC)

Controller of Estate Duty Vs. K.A. Kader and ors.

Court: Chennai

Decided on: Dec-22-1972

Reported in: [1974]96ITR289(Mad)

..... section 12 of the act to the instant case the deputy controller of estate duty observed that according to the interpretation of ..... 12 in the appeal preferred by the accountable person the appellate controller of estate duty new delhi agreed with the accountable person ..... the list of beneficiaries or grantees 12 in ravindra gunvantlal v controller of estate duty the deed providedthat the income of the .....

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Jul 18 1972 (HC)

Controller of Estate Duty Vs. Ramesh Chand Gupta

Court: Allahabad

Decided on: Jul-18-1972

Reported in: [1973]92ITR307(All)

..... estate duty return filed by the accountable person 4 the assistant controller of estate duty found that subsequent to the gift the ..... on the death of gaindamal consequent to this finding the appellate controller retained the interest which appertained to rs 10 000 the ..... or the depositee the creditor or the depositor loses all control and connection authority and dominion over the money he cannot .....

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Jan 24 1972 (HC)

Controller of Estate Duty Vs. M.L. Manchanda

Court: Punjab and Haryana

Decided on: Jan-24-1972

Reported in: [1974]93ITR173(P& H)

..... properties were evaluated at rs 1 63 200 by the assistant controller of estate duty 3 the accountable person is the husband of ..... 6 an appeal by the accountable person to the zonal appellate controller of estate duty met with no success a further appeal was ..... a case which was ever set up before the assistant controller or the zonal appellate controller or the tribunal the case proceeded on the short .....

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Aug 20 1972 (HC)

Controller of Estate Duty, Gujarat-ii Vs. Nirmal Chandulal

Court: Gujarat

Decided on: Aug-20-1972

Reported in: [1977]106ITR630(Guj)

..... extinguishments of the debt or right 4 in kantilal trikamlal v controller estate duty 1969 74itr353 guj a similar question came up ..... on appeal the central board of revenue agreed with the assistant controller and further held that in any event under the instruments there ..... therefore answer the question referred to us in the negative the controller of estate duty will pay the costs of this reference .....

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Jan 18 1972 (HC)

Controller of Estate Duty Vs. Smt. Y. Annapurnamba

Court: Chennai

Decided on: Jan-18-1972

Reported in: [1972]84ITR756(Mad)

..... as belonging to the hindu undivided family 3 the deputy controller of estate duty held that these insurance policies having been ..... of the deceased on appeal by the accountable person the appellate controller of estate duty new delhi accepted the contention of the ..... the policies concerned were part of the free estate the deputy controller preferred an appeal to the tribunal the tribunal also accepted .....

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