LAWS(KAR)-1979-7-40

S N PARTHASARATHY Vs. CONTROLLER OF ESTATE DUTY

Decided On July 24, 1979
S.N.PARTHASARATHY Appellant
V/S
CONTROLLER OF ESTATE DUTY Respondents

JUDGEMENT

(1.) AT the instance of the accountable person, the Income-tax Appellate Tribunal (hereinafter referred to as "the Tribunal") has referred under s. 64(1) of the ED Act, 1953 (hereinafter referred to as the "Act"), the following question of law :