SUBHASH CHAND SHARMA Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) AT the instance of the accountable person, the following questions were referred under Sub-section (1) of Section 256 of the Income-tax Act by the Income-tax Appellate Tribunal to this court:

(2.) THE facts relevant for the purpose of deciding the aforesaid question/ ' do not require detailed recitation of the same.

(3.) THE Zonal Controller held that the amount of Rs. 1 lakh which was received under the accident policy by the accountable person was liable to be included and as such the Assistant Controller had not committed any error in doing so. THE Zonal Appellate Controller by the judgment dated May 28, 1975, dismissed the appeal.