KULBHUSHAN Vs. CONTROLLER OF ESTATE DUTY

JUDGEMENT

(1.) The Income-Tax Appellate Tribunal has under section 64(1) of the Estate Duty Act, 1953 , referred the following four questions of law for our opinion :-

(2.) The case relates to the estate of Goverdhan Dass, a leading Advocate of Ferozepore City. He died on August 7, 1959. He was survived by two sons. Kul Bhushan, Advocate and his younger brother Brij Bhushan. He also left a married daughter, Shrimati Chander Mohni. The Assistant Controller, Estate Duty, treated both the sons as accountable persons and assessed them on June 25, 1960, on the principal value of Rs. 74,361. Later on, the Assistant Controller issued a notice under section 59 of the Estate Duty Act, 1953 (hereinafter referred to as the Act) on August 2, 1960. The Assistant Controller in pursuance of the said notice determined the principal value of the estate of the deceased at Rs. 1,94,218. The accountable persons appealed to the Zonal Appellate Controller of Estate Duty, Delhi. The Appellate Controller partially allowed the appeal by his order dated October 26, 1965. The accountable persons were not satisfied with the relief granted and they took up the matter in second appeal to the Appellate Tribunal. Before the Tribunal, the following three contentions were raised :-

(3.) The other matters dealt with by the Tribunal pertained to mere questions of fact with which we are not concerned in this reference. The Tribunal by its order dated January 22, 1968, decided all the three contentions against the accountable persons but gave certain relief on matters with which we are not concerned.