1986 (12) TMI 6 - HC - Income Tax

Summary

The High Court of Allahabad held that the appeal under section 62(1)(b) of the Estate Duty Act, 1953 was justified as the accountable person denied liability. The court ruled in favor of the assessee and awarded costs of Rs. 300 for the reference. (Case citation: 1986 (12) TMI 6 - Allahabad High Court)