CONTROLLER OF ESTATE DUTY Vs. SAVITRI DEVI KHAITAN

JUDGEMENT

(1.) By this reference application, the Tribunal has referred the following questions, set out at page 2 of the application for our opinion :

(2.) In question No. 1, the Revenue has challenged that the presumption of the Tribunal that an order was passed under Section 59(a) of the Act was not based on the relevant materials and the finding is arbitrary.

(3.) Learned counsel for the assessee has placed the entire paper book which was before the Tribunal. He has not pointed out any mistake in the presumption based on the materials available before the Tribunal. Therefore, so far as question No. 1 is concerned, no interference is called for.