NANDLAL GOENKA Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) IN this reference under Section 64(1) of the Estate Duty Act, 1953, hereinafter called the "old Act", provisions whereof apply to the instant case, the following questions have been referred to us for our opinion by the Central Board of Direct Taxes, New Delhi :

(2.) THE facts arising out of this reference are as follows:

(3.) THIS ground clearly shows that the impugned judgment of the Appellate Assistant Commissioner on which the Board and the Estate Duty Officer relied upon could not have been treated as a final judgment and as such, implicit reliance thereon was uncalled for. Further, it appears that the Board did not discuss the merits of the ground stated before and as such it cannot be said that the judgment of the Appellate Assistant Commissioner should be treated as a very strong material to negative the contention of Nandlal.