CONTROLLER OF ESTATE DUTY Vs. HARIBUX PODDAR DECD

JUDGEMENT

(1.) BY this reference under Section 64(1) of the Estate Duty Act, 1953 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal 'B' Bench, Patna, has referred the following questions of law to this court for its opinion :

(2.) THE material facts giving rise to this reference briefly are as follows :

(3.) FOR all these reasons, our answers to the three questions referred by the Tribunal to this court are in the affirmative and against the Revenue. In the circumstances of the case, there shall be no order as to costs.