Appellate jurisdiction extended to cover smaller estates, with coverage for lower-value estates limited to post-effective-date assessments. The Central Board of Direct Taxes directs that the Commissioners of Income-tax (Appeals) appointed as Appellate Controllers of Estate Duty shall exercise their appellate powers in respect of all estates of deceased persons, including where the principal value as assessed by the Assistant Controller of Estate Duty is less than Rs. 2 lakhs; for such lower-value estates their functions apply only to assessment orders passed on or after 1 January 1980.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appellate jurisdiction extended to cover smaller estates, with coverage for lower-value estates limited to post-effective-date assessments.
The Central Board of Direct Taxes directs that the Commissioners of Income-tax (Appeals) appointed as Appellate Controllers of Estate Duty shall exercise their appellate powers in respect of all estates of deceased persons, including where the principal value as assessed by the Assistant Controller of Estate Duty is less than Rs. 2 lakhs; for such lower-value estates their functions apply only to assessment orders passed on or after 1 January 1980.
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