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2018 (3) TMI 458 - HC - Indian LawsJurisdiction - assessments made by the Income-Tax Officer Trust-cum-Estate Duty Circle - Whether, the Income-Tax Officer, Trust-cum-Estate Duty Circle appointed by the Government to perform the duties under the Estate Duty Act was competent to frame an assessment under the Estate Duty Act? - Whether the Appellate Tribunal was correct in holding that the order passed by the Income-Tax Officer, Trust-cum-Estate Duty Circle was non-est and null and void? - Whether the Appellate Tribunal was justified in permitting the Accountable Person to raise the issue questioning the legality of the assessment made by the Income-Tax Officer, Trust-cum-Estate Duty Circle? Held that: - the power to appoint the Controllers for the purposes of the Estate Duty Act, is with the Central Government only. By notification dated 03.05.1976, the Board directed Income-Tax Officers, Trust Circle, Nagpur, to perform those functions in relation to a specific category of estate. This act of Board, therefore, shows that these Income-Tax Officers, Trust Office, Nagpur, were not already Controllers. Section 15 of General Clauses Act, 1897, has no bearing on this issue as that section presupposes appointment by an authority empowered by the statute to make it. Appeal allowed in part - decided partly in favor of Revenue and partly in favor of assessee.
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