CONTROLLER OF ESTATE DUTY Vs. AMBALAL M UPADHYAY

JUDGEMENT

(1.) THE question that arises in this reference reads thus :

(2.) COUNSEL are agreed that the question must be answered in the negative and in favour of the accountable person in view of this Court's judgment in CED v. Ramesh Rajaram Sakhalkar (1979) 118 ITR 846 (Bom). The question is so answered. No order as to costs.