Control - Year 1982 - Judgments

Oct 21 1982 (HC)

Shyamsukh Garg Vs. Controller of Estate Duty

Court: Madhya Pradesh

Decided on: Oct-21-1982

Reported in: [1984]145ITR238(MP)

..... the same should have been computed correctly by the assistant controller whether there has been actually non declaration of dividends ..... any losses these are facts which required verification the appellate controller had also not stated that he had verified these ..... by the authorities concerned in the present case the appellate controller considered the material placed by the accountable person before .....

Tag this Judgment! Ask ChatGPT

Mar 15 1982 (HC)

Rupchand Mullick and anr. Vs. Controller of Estate Duty

Court: Kolkata

Decided on: Mar-15-1982

Reported in: (1982)30CTR(Cal)106,[1983]143ITR103(Cal)

..... therein from time to time by the accountable persons the dy controller of estate duty eastern zone calcutta made an assessment on ..... that there was no speaking order made by the asst controller increasing the valuation therefore this order was bad and cannot ..... before the board the board might have directed the asst controller to give the accountable persons an opportunity furthermore it appears .....

Tag this Judgment! Ask ChatGPT

Aug 20 1982 (HC)

A.M.A. Sp. Narayanan Chettiar Vs. Controller of Estate Duty

Court: Chennai

Decided on: Aug-20-1982

Reported in: [1985]156ITR758(Mad)

..... person it is contended that the view taken by the appellate controller of estate duty on both the questions should be accepted ..... repartition at any subsequent partition therefore the reasoning of the appellate controller of estate duty that in a partial partition if one ..... can be brought for division therefore the reasoning of the appellate controller of estate duty that in a partial partition if one .....

Tag this Judgment! Ask ChatGPT

Jan 15 1982 (HC)

Badri Vishal Tandon Vs. Controller of Estate Duty.

Court: Allahabad

Decided on: Jan-15-1982

Reported in: (1982)30CTR(All)316; [1982]136ITR427(All)

..... tandon filed a return under the e d act the asst controller in due course passed an assessment order after making various adjustments ..... counsel submitted that on the calculation made by the zonal appellate controller the excess open area would not work out to 1 00 ..... deceaseds share having regard to the direction of the zonal appellate controller of estate duty in that regard the first two questions are .....

Tag this Judgment! Ask ChatGPT

Jun 07 1982 (HC)

Avery India Ltd. Vs. Controller, Weights and Measures, Govt. of West B ...

Court: Kolkata

Decided on: Jun-07-1982

Reported in: AIR1982Cal520

..... such records in such form and submit such returns as the controller may direct 3 in the fortnightly returns submitted by the appellant ..... show cause notice dated aug 13 1965 was served by the controller of weights and measures west bengal upon the appellant calling ..... said 7 344 sets of component parts in its fortnightlyreturns the controller of weights and measures should not have taken such a drastic .....

Tag this Judgment! Ask ChatGPT

Jan 12 1982 (HC)

D.J. Gazdar Vs. Controller of Estate Duty

Court: Mumbai

Decided on: Jan-12-1982

Reported in: (1982)28CTR(Bom)174; [1982]138ITR607(Bom); [1982]10TAXMAN169(Bom)

..... be deemed to pass on death of mrs bachubai 5 the asst controller held that the property represented by the husband s half share ..... mad was quoted in support of the view taken by the appellate controller 7 the accountable person then filed an appeal before the income tax ..... 10th january 1949 his widow died on 25th october 1954 the asst controller held that there was passing of property on the death of the .....

Tag this Judgment! Ask ChatGPT

Oct 14 1982 (HC)

Smt. Sheila Prasad Vs. Controller of Estate Duty

Court: Allahabad

Decided on: Oct-14-1982

Reported in: (1983)33CTR(All)224; [1983]142ITR315(All)

..... was in service total rs 28 574 3 before the asst controller the contention on behalf of the accountable person was that ..... at the time of his death 4 in appeal the appellate controller lucknow held that had proper orders been passed and deduction ..... the income tax appellate tribunal affirmed the order of the appellate controller in this regard aggrieved the accountable person has got the aforementioned .....

Tag this Judgment! Ask ChatGPT

Apr 07 1982 (HC)

Premchand JaIn Vs. Controller of Estate Duty

Court: Madhya Pradesh

Decided on: Apr-07-1982

Reported in: (1982)29CTR(MP)33; [1983]144ITR41(MP)

..... account of her interest in the goodwill of the firm the asst controller held that the value of her share in the goodwill which ..... to be included in the estate passing on her death the appellate controller deleted this addition in further appeal the tribunal came to the conclusion ..... firm on this reasoning the tribunal restored the order of the asst controller 3 section 5 of the e d act which is the .....

Tag this Judgment! Ask ChatGPT

Mar 27 1982 (HC)

Mrs. Mohini K. Advani Vs. Controller of Estate Duty

Court: Mumbai

Decided on: Mar-27-1982

Reported in: (1983)32CTR(Bom)101; [1983]144ITR931(Bom)

..... shown at a minus figure of rs 29 97 960 2 the assistant controller found that there was a deficit in the principle value of the ..... of rs 7 37 874 this assessment has been upheld by the appellate controller as well as by the tribunal having regard to the provision of ..... met 7 37 874 this assessment has been upheld by the appellate controller as well as by the tribunal having regard to the provision of .....

Tag this Judgment! Ask ChatGPT

Mar 19 1982 (HC)

Smt. Nirmala Keshavlal Vs. Controller of Estate Duty, Bombay City-i

Court: Mumbai

Decided on: Mar-19-1982

Reported in: (1983)32CTR(Bom)114; [1982]138ITR604(Bom); [1983]12TAXMAN96(Bom)

..... 1 00 000 for public charitable purposes to an institution called seva sadan the assistant controller in assessing the estate of the said deceased to estate duty included the said sum ..... the death of the deceased the appeal preferred by the accountable person to the appellate controller was dismissed and so also the appeal preferred by the accountable person before the tribunal .....

Tag this Judgment! Ask ChatGPT

Control - Judgment Search Results