1994 (9) TMI 63 - SC - Income Tax

Assessment Notice Estate Duty Act Family Property Original Assessment Rectification Of Mistakes

Summary

The Supreme Court allowed the appeal against the judgment of the Patna High Court in a case under the Estate Duty Act, 1953. The appellant's objection to rectification of the assessment order was upheld as there was no error apparent from the record. The Court considered Hindu law and the lack of clarity on the appellant's entitlement to a share, leading to the decision to set aside the Assistant Controller's order. No costs were awarded.