GEETABEN BHARATKUMAR SHAH Vs. ASSISTANT CONTROLLER OF ESTATEDUTY

JUDGEMENT

(1.) LEARNED counsel for the accountable person on whose instance this Estate Duty Reference has been made by the Income Tax Appellate Tribunal, Ahmedabad Bench C states that he does not press for the answer of the question referred in the case.

(2.) IN view of the aforesaid, we decline to answer the question referred to us by the Tribunal and return the reference unanswered. There shall be no order as to costs.