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1971 (7) TMI 31 - ALLAHABAD HIGH COURTWhether, on the facts and in the circumstances of the case, the balance of Rs. 48,513 remaining at the date of death of the deceased out of the amount credited to the wife's account by debiting the account of the deceased in the books of Messrs. Sheo Prasad Kanhaiyalall, Bahraich, in which the deceased was a partner, was correctly included in the estate of the deceased as property passing or deemed to pass on his death? - HC observed that we find ourselves unable to concur in the view expressed by the Gujarat High Court in the cases of Smt. Shantaben S. Kapadia v. Controller of Estate Duty, and Controller of Estate Duty v. Chandravadan Amratlal Bhatt. For the same reason we respectfully disagree with the view of the Punjab and Haryana High Court in the case of Controller of Estate Duty v. Ronaq Ram Bakshi Ram Gupta. In the result we answer the question referred to us in the negative and in favour of the assessee. The assessee is entitled to his costs which we assess at Rs. 200. Counsel's fee is also assessed at the same figure.
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