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May 02 1989

Controller of Estate Duty, Gujarat I, Ahmedabad Vs. M.A. Merchant, Acc ...

Court: Supreme Court of India

Decided on: May-02-1989

Reported in: AIR1989SC1710; (1989)77CTR(SC)177; [1989]177ITR490(SC); JT1989(3)SC177; 1989(1)SCALE1479; 1989Supp(1)SCC499; [1989]2SCR987

R.S. Pathak, C.J.1. The facts in these appeals lie within a narrow compass. One Abdulhussein Gulamhussein Merchant died on 8 February, 1959. The accountable persons filed returns under the provisions of the Estate Duty Act, … in these appeals lie within a narrow compass. One Abdulhussein Gulamhussein Merchant died on 8 February, 1959. The accountable persons filed returns under the provisions of the Estate Duty Act, 1953 and an assessment was made by

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