https://www.taxtmi.com/caselaws?id=152792 The High Court allowed the writ petition, quashing the Assistant Controller of Estate Duty's order due to unsupported findings and violations of natural justice principles. Despite the availability of an alternative appeal remedy, the Court intervened to address fundamental flaws in the order, emphasizing the need for evidence-based decision-making and fair treatment in administrative proceedings. The judgment highlighted the importance of transparency, justification for findings, and the potential invalidity of proceedings lacking evidentiary support. A fresh assessment of estate duty payable was directed, with no costs awarded to either party. en-us Fri, 11 Sep 1964 00:00:00 +0530 Thu, 11 Jul 2013 10:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152792 The High Court allowed the writ petition, quashing the Assistant Controller of Estate Duty's order due to unsupported findings and violations of natural justice principles. Despite the availability of an alternative appeal remedy, the Court intervened to address fundamental flaws in the order, emphasizing the need for evidence-based decision-making and fair treatment in administrative proceedings. The judgment highlighted the importance of transparency, justification for findings, and the potential invalidity of proceedings lacking evidentiary support. A fresh assessment of estate duty payable was directed, with no costs awarded to either party. Case-Laws Income Tax Fri, 11 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152792