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2018 (3) TMI 458

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 .....

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te Duty Circle was non­-est and null and void ? 4. Whether, on the facts and in the circumstances of the case, 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 ? 3. First three questions are mostly on the competency of the Income­-Tax Officer Trust­-cum­-Estate Duty Circle to frame the assessment under the Estate Duty Act. By last question the issue, whether such a challenge going to the root of the matter, could have been allowed to be raised at the stage of final hearing by the second Appellate Authority, is also referred. 4. This Court has on 27.03.2002 issued n .....

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ssioner of Income Tax, Nagpur and Principal Director of Income Tax (Investigation, Pune) are likely to take a decision whether or not this reference should be pressed in a period of four weeks from today. 4. In view of the statement made on instructions on behalf of Revenue, the present Reference is adjourned to 8th September, 2017. (MANISH PITALE, J.) (M.S. SANKLECHA, J.) 5. Thereafter, no further statement, upon the decision by the Collegium, has been made. Shri Bhattad has pointed out that the Act has been repealed in the year 1995 and Department could not trace out all relevant papers having bearing on the issue. As such, collegium is not in a position to apply its mind effectively. 6. In view of this statement, on the basis of availabl .....

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l deceased persons, who immediately before their death, have been or would have been assessed to Income­-Tax. This notification issued under Section 4(2) of the Act, was in force since 10.05.1976. The original notification, however, has not been made available for our perusal. 9. Section 4 of the Estate Duty Act, 1953, prescribes the authorities for the purpose of the Act. Those authorities are (a) Board, (b) Controllers of Estate Duty, (bb) Appellate Controllers of Estate Duty and (c) Valuers. Sub­section (2) stipulates that the Central Government can appoint as many Controllers of Estate Duty as it thinks fit and such Controllers, subject to control of Board, have to perform their functions in relation to such estates or classes o .....

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ntroller or Assistant Controller, does not find mention. However, in Rule 2(5), on which the learned counsel for the applicant has placed reliance, the Rule making authority has stipulated that an Assistant Controller or a Deputy Controller, not exercising the functions of the Income­-Tax Officer or the Inspecting Assistant Commissioner, can exercise functions of the Controller in respect of the estate of the deceased, if the case relating to estate is specifically assigned to him under second proviso to sub­section (2) of section 4 of the Act. 12. Second proviso, as already noted supra, enables Board to issue general or special orders directing any Controller mentioned by it to exercise all or any of the powers conferred on the Con .....

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raised was a pure question of law, not requiring verification of facts. Therefore, at second appellate stage, the question has been allowed to be raised and answered. Though in reference, correctness of this leave granted has been assailed, there is no effort to demonstrate any error in consideration by the Appellate Tribunal. The applicant - Department would have pointed out to this Court need to delve into the facts and, therefore, impermissibility of this particular approach. There is no such attempt. We, therefore, find that even answer to said question cannot be in favour of the revenue. 18. Accordingly, we answer question Nos. 1, 3 & 4 in the affirmative i.e. against the applicant - revenue department and question No. 2 in the neg .....

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