9911796707
TMI Blog1976 (9) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Estate Duty. The deceased PR. P. PR. Periakaruppan Chettier died on 28th July,1970. In making the estate duty assessment of the said deceased the Asstt. Controller of Estate Duty, Thanjavur added a sum of Rs. 77,364 as property passing under s.9 read with s. 27 and s.2(15) of the Estate Duty Act by observing as under:- "The business assets of the family consisting of the deceased and his so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the light of the pronouncement of the Supreme Court in the case of Kancharla Kesava Rao (2). He, therefore, deleted the sum of Rs. 77,364 form the assessment. 2. Aggrieved by the said order of the Appellate Controller of the Estate Duty, the Revenue has filed this appeal before us. The learned departmental representative contended that there was an unequal partition in the family in respect of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he short-fall in the share of the deceased in the partition between him and his four sons came to only Rs. 51,398 and that there is no justification for adding Rs. 77,364 ". 4. We have carefully considered the rival submissions. Taking into consideration the entirely of the movable and the immovable properties of the family, it is common ground that there was a shortfall of Rs. 51,398 in the shar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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