https://www.taxtmi.com/caselaws?id=23214 An appeal was maintainable under the Estate Duty Act, 1953 where the accountable person objected to the valuation of shares made by the Controller. Section 62(1)(a) was read as permitting appellate review of a valuation challenge arising from an order under section 61, including a rectification-based valuation determination. The Tribunal's view that such an appeal could not be rejected in limine was upheld, and the appellate question was answered in the affirmative in favour of the accountable person. en-us Thu, 09 Feb 1989 00:00:00 +0530 Thu, 17 Dec 2009 15:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23214 An appeal was maintainable under the Estate Duty Act, 1953 where the accountable person objected to the valuation of shares made by the Controller. Section 62(1)(a) was read as permitting appellate review of a valuation challenge arising from an order under section 61, including a rectification-based valuation determination. The Tribunal's view that such an appeal could not be rejected in limine was upheld, and the appellate question was answered in the affirmative in favour of the accountable person. Case-Laws Income Tax Thu, 09 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23214