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of <h1>Appellate Controller's Jurisdiction in Estate Duty Act Appeals affirmed by Madras High Court</h1> <h3>Controller Of Estate-Duty, Madras Versus R. Saraswathi Ammal</h3> Controller Of Estate-Duty, Madras Versus R. Saraswathi Ammal - [1977] 110 ITR 525, 1978 CTR 82 The High Court of Madras dismissed a petition regarding Estate Duty Act assessment. The Appellate Controller had the jurisdiction to consider additional materials in an appeal. The Tribunal's decision was upheld, and the petition was dismissed with costs. (Case citation: 1977 (1) TMI 31 - MADRAS High Court)
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