https://www.taxtmi.com/caselaws?id=7800 A finding that properties and shares in Nandlal Goenka's name belonged to the joint family could not stand because it was supported only by a non-final income-tax appellate order and lacked independent evidence; the reference was answered against the Revenue on that issue. Under the pre-1958 scheme of the Estate Duty Act, the appellate Board could not enhance the value of a particular property in an appeal brought by the accountable person where the department had not challenged that valuation; such an increase would exceed the statutory appellate power and worsen the assessee's position. The second issue was answered in favour of the assessee. en-us Fri, 25 Apr 1969 00:00:00 +0530 Thu, 19 Mar 2009 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7800 A finding that properties and shares in Nandlal Goenka's name belonged to the joint family could not stand because it was supported only by a non-final income-tax appellate order and lacked independent evidence; the reference was answered against the Revenue on that issue. Under the pre-1958 scheme of the Estate Duty Act, the appellate Board could not enhance the value of a particular property in an appeal brought by the accountable person where the department had not challenged that valuation; such an increase would exceed the statutory appellate power and worsen the assessee's position. The second issue was answered in favour of the assessee. Case-Laws Income Tax Fri, 25 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7800