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<h1>High Court quashes CBDT decision denying estate duty composition, directs reconsideration under Section 69</h1> <h3>Mohammed Abdul Sathar Sait Versus Central Board Of Direct Taxes And Others</h3> The High Court quashed the decision of the CBDT to decline composition of estate duty for the petitioner, an accountable person under the E.D. Act, as ... Estate Duty Act The petitioner, an accountable person under the E.D. Act, approached the CBDT under s. 69 for composition of estate duty but the Board declined without providing reasons. The High Court quashed the decision, stating that the refusal must be supported by relevant reasons as per s. 69. The CBDT was directed to reconsider the matter.