SUNDARESA MEHTA T Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) THESE two references arise at the instance of the accountable person and the Controller of Estate Duty respectively and the following questions have been referred in the two references :

(2.) WHETHER, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the exemption provided in section 33(1)(n) of the Estate Duty Act, 1953, should be allowed in respect of the dwelling house of the Hindu undivided family from the value of the joint family properties before determining the share of the deceased and also that of the lineal descendants, the former for assessment and the latter for aggregation ?"

(3.) THE Tribunal held that it was not competent to deal with the issue and, therefore, rejected the additional ground. In the department's appeal it was held that the accountable person was entitled to the full exemption available under Section 33(1)(n) and directed accordingly. THE two questions extracted already are those that arise out of this order of the Tribunal.