Control - Year 1975 - Judgments

Dec 03 1975 (HC)

Monie Ardeshir Baria and Piloo F. Antia, Executrices of the Estate of ...

Court: Mumbai

Decided on: Dec-03-1975

Reported in: [1977]106ITR203(Bom)

..... dispositions without consideration made by way of trust 57 similarly in rash mohan chatterjee v controller of estate duty 1964 52itr1 bom the calcutta high court considered the applicability of section ..... give certain amounts to the beneficiaries whilst at the same time retaining an almost full control over these amounts during his lifetime that has occasioned the proceedings before the estate duty .....

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Dec 17 1975 (HC)

Hindustan Aluminium Corporation Ltd. Vs. Controller of Aluminium and o ...

Court: Delhi

Decided on: Dec-17-1975

Reported in: AIR1976Delhi225; ILR1976Delhi336

..... scizure was said to be effected for contravention of the control order the controller made a report dated 8 8 1975 to the ..... alternative remedy order of seizure under clause 9 of the control order aluminium control order 1970 clause 10 amp 11 essential commodities act ..... petition is accepted accordingly i essential commodities act 1955 aluminium control order 1970 clauses 5a 7 amp 9 as amended seizure .....

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Feb 20 1975 (HC)

Smt. Sarla Devi Vs. Controller of Estate Duty

Court: Allahabad

Decided on: Feb-20-1975

Reported in: [1976]103ITR652(All)

..... escaped assessment the controversy between the parties is whether the material on which the assistant controller proceeded to reassess was information in his possession within the meaning of clause b ..... under which the businesses were partitioned the immovable properties continued to remain joint the assistant controller however took the view that since the deceased was the sole coparcener in his .....

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Jul 25 1975 (HC)

NavIn Chandra Bhimji Vs. Controller of Estate Duty

Court: Kolkata

Decided on: Jul-25-1975

Reported in: [1979]116ITR465(Cal)

..... maintainable on this preliminary objection the tribunal held that the appeal before the appellate controller was not maintainable the appeal was dismissed accordingly other factual and legal contentions were ..... tribunal is right in holding that the accountable person s appeal before the appellate controller was not maintainable 5 mr mukherjee learned counsel for the accountable person contended before .....

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Apr 29 1975 (HC)

Kaja Mian Wakf Estate Vs. Controller of Estate Duty

Court: Chennai

Decided on: Apr-29-1975

Reported in: [1977]106ITR98(Mad)

..... of the wakf property filed an appeal before the appellate controller of estate duty against this order levying penalty the appeal ..... therefore the appeal was incompetent this view of the appellate controller was confirmed by the tribunal at the instance of the ..... the foregoing facts that the real controversy before the appellate controller and the tribunal related to the maintainability of the appeal .....

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Apr 09 1975 (HC)

Smt. Surumbayi Ammal Vs. Controller of Estate Duty

Court: Chennai

Decided on: Apr-09-1975

Reported in: [1976]103ITR358(Mad)

..... was contended on behalf of the accountable person before the assistant controller of estate duty that after the death of the said ..... valued and included in the estate of the deceased the assistant controller pointed out that the surviving partners continued the same line ..... held that the super profits method adopted by the assistant controller of estate duty is one of the recognised methods and .....

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Jan 31 1975 (HC)

S. Balan Vs. Controller of Estate Duty

Court: Chennai

Decided on: Jan-31-1975

Reported in: [1975]101ITR357(Mad)

..... 15 of the estate duty act on his death the appellate controller confirmed the assessment in the appeal to the appellate tribunal it ..... person referred us to the provident funds act 1925 for the controller of estate duty the submission was that this act had no ..... question referred is answered in the affirmative and against the assessee the controller of estate duty will have his costs counsel s fee rs .....

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Jan 03 1975 (HC)

K.C. Srivastava Vs. Controller of Estate Duty

Court: Allahabad

Decided on: Jan-03-1975

Reported in: [1979]117ITR221(All)

..... duty 4 the accountable person preferred an appeal to the zonal appellate controller the appellate controller also agreed with the assistant controller that the properties comprised in the trust created by the deceased ..... passed on her death being aggrieved the accountable person challenged the order of the appellate controller by means of an appeal under section 63 of the act to the income tax .....

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Mar 14 1975 (HC)

Controller of Estate Duty Vs. Mrs. Kamala Pandalai

Court: Chennai

Decided on: Mar-14-1975

Reported in: [1976]105ITR531(Mad)

..... 00household and miscellaneous expenses29 900 00sundries100 00cash with bank400 001 09 800 005 the assistant controller of estate duty came to consider the applicability of section 10 of the estate ..... the authorised representative of the department before the appellate tribunal the learned counsel for the controller suggested that this admission has been wrongly recorded if there was such mistake in .....

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Apr 22 1975 (HC)

Controller of Estate Duty Vs. Estate of Late V. Ramaiah Sreshti

Court: Andhra Pradesh

Decided on: Apr-22-1975

Reported in: [1976]104ITR195(AP)

..... be included but again the tribunal following a decision of the gujarat high court in controller of estate duty v chandravadan amratlal bhatt 1969 73itr416 guj held that even these amounts ..... amounts representing the income from the lands could be included in the estate passing the controller of estate duty required the appellate tribunal to refer theaforementioned question to the high court .....

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