Control - Year 1979 - Judgments

Sep 26 1979 (HC)

Padampat Singhania and ors. Vs. Controller of Estate Duty

Court: Allahabad

Decided on: Sep-26-1979

Reported in: (1980)16CTR(All)114; [1980]122ITR162(All)

..... the case the tribunal was correct in confirming the order of the appellate controller directing the assistant controller to re do the assessment after providing full opportunity of hearing to the ..... 6 coming now to the second question the circumstances under which the appellate controller directed the assistant controller to pass a fresh assessment order after providing an opportunity to the karta .....

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Oct 16 1979 (HC)

Maharani Raj Laxmi Kumari Devi Vs. Controller of Estate Duty

Court: Allahabad

Decided on: Oct-16-1979

Reported in: [1980]121ITR1002(All)

..... fixed for municipal assessment of buildings to which the u p temporary control of rent and eviction act 1947 applied is not a safe ..... prior to 1st january 1951 were governed by the u p temporary control of rent and eviction act but the value could not be ..... hindu coparcener which he did not enjoy earlier to this enactment temporary control of rent and eviction act 1947 applied is not a safe guide .....

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Mar 12 1979 (HC)

H.M. Jaffer Vs. Controller of Estate Duty, Karnataka

Court: Karnataka

Decided on: Mar-12-1979

Reported in: [1980]123ITR586(KAR); [1980]123ITR586(Karn)

..... the said habibullah 9 having reached the aforesaid conclusion the asst controller also held that the properties settled did not take effect ..... after his death in coming to this conclusion the assistant controller relied on a portion of the settlement deed wherein it ..... the guardian of the minors the interpretation placed by the assistant controller on the sentence in the settlement which was to the .....

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Jul 10 1979 (HC)

T. Sundaresa Mehta Vs. Controller of Estate Duty

Court: Chennai

Decided on: Jul-10-1979

Reported in: (1980)16CTR(Mad)173; [1981]127ITR107(Mad)

..... of tax he completed the assessment accordingly 4 the accountable person appealed to the appellate controller as regards the value of the residential house namely no 18 barnaby road the appellate ..... 82 402value of site of 11 154 grounds1 33 848total3 16 2505 the appellate controller directed the assistant controller to exclude two thirds of the value of the residential house representing the .....

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Nov 19 1979 (HC)

Smt. Pannabai Vs. Controller of Estate Duty

Court: Madhya Pradesh

Decided on: Nov-19-1979

Reported in: [1983]142ITR856(MP)

..... and kiran the accountable person filed an appeal to the appellate controller who gave only a reduction of rs 23 000 out ..... the tribunal the tribunal substantially confirmed the order of the appellate controller at the instance of the accountable person the tribunal referred ..... the section only qualified the word benefit and they did not control the words to the entire exclusion of the donor therefore .....

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Aug 01 1979 (HC)

S.N. Parthasarathy Vs. Controller of Estate Duty, Karnataka

Court: Karnataka

Decided on: Aug-01-1979

Reported in: [1979]120ITR408(KAR); [1979]120ITR408(Karn); 1980(1)KarLJ317

..... on which no estate duty was payable the assistant controller the appellate controller and the appellate tribunal have rightly limited the relief ..... the accountable person thereafter made an application before the assistant controller claiming deduction of the amount of rs 16 348 75 ..... which alone passed on his death in appeal the appellate controller held that the entire amount of court fee shall be .....

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Nov 21 1979 (HC)

Smt. Lakshmisagar Reddy Vs. Controller of Estate Duty

Court: Andhra Pradesh

Decided on: Nov-21-1979

Reported in: (1980)16CTR(AP)366; [1980]123ITR601(AP)

..... deceased the appeals by the accountable person to the appellate controller and the income tax appellate tribunal were without success hence ..... the property 3 the deceased must be in possession and control be it actual constructive or beneficial of the property 4 ..... act the appeals by the accountable person to the appellate controller and the income tax appellate tribunal were without success unless .....

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Oct 30 1979 (HC)

Shakuntala Banerji Vs. Controller of Estate Duty

Court: Allahabad

Decided on: Oct-30-1979

Reported in: [1980]125ITR488(All)

..... the deceased that contention did not find favour with the assistant controller and he included the face value of the trust being ..... the estate of the deceased 4 on appeal before the appellate controller the same contention was again advanced on behalf of the ..... with the value of the corpus of the trust the appellate controller did not accept this submission and dismissed the appeal the accountable .....

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Jun 25 1979 (HC)

Smt. Mainabai Gour Vs. Controller of Estate Duty

Court: Madhya Pradesh

Decided on: Jun-25-1979

Reported in: [1980]122ITR650(MP); 1979MPLJ711

..... them as share of profits due to them 3 the assistant controller held that the two daughters were neither entitled to the assets ..... relatives within the meaning of section 27 of the act the assistant controller therefore held that the entire amount shown to the credit of ..... 716 was thus included in the estate of the deceased the appellate controller was of opinion that the value of gift for purposes of .....

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Jul 17 1979 (HC)

Kr. Harish Chandra Vs. Controller of Estate Duty

Court: Allahabad

Decided on: Jul-17-1979

Reported in: [1980]123ITR118(All)

..... 40 of the act the order was confirmed in appeal both by the zonal appellate controller and the tribunal counsel for the assessee contended that section 7 was not attracted as .....

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