Control - Year 1997 - Judgments

Dec 24 1997 (HC)

M.M. Muthiah Vs. Controller of Estate Duty

Court: Chennai

Decided on: Dec-24-1997

Reported in: [1999]236ITR166(Mad)

..... the amount due from the policy no 83920339 sun life insurance company 4 the assistant controller rejected the contention of the accountable person that the insurance policy amounts formed part of ..... person preferred an appeal against the order of assessment made by the assistant controller estate duty the appellate controller went into the matter in detail he found that in respect of policy .....

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Jul 16 1997 (HC)

Smt. Dhan Kaur Vs. Controller of Estate Duty

Court: Punjab and Haryana

Decided on: Jul-16-1997

Reported in: [1999]236ITR210(P& H)

..... audit looked into the matter and accepted the audit objection initially however the assistant controller subsequently took the view that the objection was not acceptable the inspecting assistant ..... of the deceased 12 thereupon the accountable person preferred appeals to the appellate assistant controller of estate duty and thereafter to the appellate tribunal and obtained substantial relief .....

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Nov 13 1997 (HC)

Jose T. Mooken Vs. Controller of Estate Duty

Court: Kerala

Decided on: Nov-13-1997

Reported in: [1999]235ITR205(Ker)

..... the deceased while determining the quantum of goodwill the assistant controller of estate duty rejected the claim for reduction in respect ..... of the gratuity liability in appeal the appellate controller of estate duty madras held that the provision for gratuity ..... deducted while computing the value of goodwill 3 the assistant controller of estate duty in annexure a found that the liability .....

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Dec 24 1997 (HC)

M.M. Mutiuah Vs. Controller of Estate Duty

Court: Chennai

Decided on: Dec-24-1997

Reported in: (1998)148CTR(Mad)77

..... the policy no 83920339 sun life insurance company the asstt controller rejected the contention of the accountable person that the insurance ..... order of assessment made by the asstt ced the appellate controller went into the matter in detail he found that in ..... 218 was included in the estate by the asstt controller and the appellate controller deleted the entire sum the tribunal considered the inclusion .....

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Jul 08 1997 (SC)

H.H. Vijayaba Rajamath and Another Vs. Controller of Estate Duty, Karn ...

Court: Supreme Court of India

Decided on: Jul-08-1997

Reported in: AIR1997SC2935; [1997]227ITR147(SC); JT1997(5)SC731; 1997(4)SCALE430; (1997)10SCC757; [1997]Supp1SCR520

..... by notification in the official gazette declare to be a reciprocating country 48 where the controller is satisfied that any additional expense in administering or in realising property has been ..... judgment convicting appellant relying on the dying declaration calls for no interference 48 where the controller is satisfied that any additional expense in administering or in realising property has been .....

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Jul 23 1997 (HC)

Smt. Asha Rani Vs. Controller of Estate Duty

Court: Punjab and Haryana

Decided on: Jul-23-1997

Reported in: [1998]229ITR430(P& H)

..... the estate passing on the death of the deceased the assistant controller of estate duty found that the deceased was the sole ..... not claim partition of the hindu undivided family properties the assistant controller of estate duty held that the whole of the properties ..... the joint family property that ceased on his death the appellate controller of estate duty therefore seems to be correct in holding .....

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Mar 08 1997 (SC)

H. H. Vijayaba Rajamath and anr. Vs. Controller of Estate Duty.

Court: Supreme Court of India

Decided on: Mar-08-1997

Reported in: (1997)141CTR(SC)369

..... by notification in the official gazette declare to be a reciprocating country 48 where the controller is satisfied that any additional expense in administering or in realising property has been incurred ..... cause notice in the absence adverse inference can be drawn against department 48 where the controller is satisfied that any additional expense in administering or in realising property has been .....

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Mar 16 1997 (HC)

Smt. Dhan Kaur Vs. Controller of Estate Duty.

Court: Punjab and Haryana

Decided on: Mar-16-1997

Reported in: (1997)142CTR(P& H)409

..... a writ petition before the high court it was held on the facts that the controller had reopened the assessment under s 59 b of the act relying on additional information ..... note the audit note in the present case does not constitute an information the assistant controller of estate duty had initially accepted the audit objection but later on he took the .....

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Oct 23 1997 (HC)

N.C. Bhatt Vs. Controller, Food and Civil Supplies

Court: Gujarat

Decided on: Oct-23-1997

Reported in: (1998)1GLR758

..... undergo one year s rigorous imprisonment and to pay fine of rs 100 the respondent controller food and civil supplies served a notice dated 23 3 1994 to the petitioner to .....

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Mar 23 1997 (HC)

Smt. Asha Rani Vs. Controller of Estate Duty.

Court: Punjab and Haryana

Decided on: Mar-23-1997

Reported in: (1997)143CTR(P& H)37

ashok bhan j the ticklish question of law reproduced below which has been referred to us at the instance of...

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