https://www.taxtmi.com/caselaws?id=25052 Section 62(1)(b) of the Estate Duty Act, 1953 confers a right of appeal on any person, including the accountable person, who denies liability to estate duty in respect of property. Where the accountable person denies such liability, the statutory conditions for appeal are satisfied and the appeal is competent and maintainable. The issue was answered in favour of the assessee and against the Revenue. en-us Mon, 01 Dec 1986 00:00:00 +0530 Mon, 25 Jan 2010 11:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25052 Section 62(1)(b) of the Estate Duty Act, 1953 confers a right of appeal on any person, including the accountable person, who denies liability to estate duty in respect of property. Where the accountable person denies such liability, the statutory conditions for appeal are satisfied and the appeal is competent and maintainable. The issue was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Mon, 01 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25052