SARLA DEVI Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) THE Tribunal has submitted this statement of the case for the opinion of this court on the following question of law:

(2.) SHRI Kanhaiya Lal died on 3rd April, 1962. His widow, Smt. Sarla Devi, filed a return under the Estate Duty Act, 1953. She claimed, inter alia, that her husband had one-fourth share in the coparcenary properties. The Assistant Controller of Estate Duty, Meerut, felt that the deceased's share in the coparcenary properties was half because the deceased was the sole surviving coparcener in the bigger Hindu undivided family. He called upon the accountable person by a notice dated February 5, 1963, to show cause why the deceased's share should not be taken as one-half. The accountable person filed a reply on 23rd February, 1963, and pointed out that her husband's share would only be one-fourth. The Assistant Controller examined the matter and upheld the contention of the accountable person.

(3.) THE department took the dispute to the Income-tax Appellate Tribunal. THE Tribunal held that in the instant case "information" was obtained by the Assistant Controller from other enquiries or research into the law made by him subsequent to the previous assessment. THE Assistant Controller had jurisdiction to reopen the assessment under Clause (b) of Section 59. Since the Zonal Appellate Controller had not decided the question as to the correct share, the case was remanded to him for a decision of this issue in accordance with law.