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1971 (10) TMI 24 - ALLAHABAD HIGH COURTEstate Duty Act, 1953 - dispute relates to the estate of Shri T.D. Kochhar who died on August 24, 1961. The property in dispute was built between 1931 and 1937, and was registered in the name of the wife of the deceased - source of money spent on this property was the husband who continued to reside in the house till his death. On these facts the Assistant Controller of Estate Duty included the same in the estate of the deceased. The accountable person filed an appeal - Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the value of the Kanpur property was not includible in the estate of the deceased
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