https://www.taxtmi.com/caselaws?id=36916 In an appeal against a best judgment assessment under the Estate Duty Act, the Appellate Controller is not confined to the material before the assessing authority. The statutory power to pass such order as he thinks fit under section 62(5) permits the appellate authority to examine the correctness of valuation, decide whether properties are includible in the estate, and make further enquiries or consider additional evidence unless the Act expressly restricts that power. The Madras High Court therefore held that the Appellate Controller had jurisdiction to reassess the relevant estate duty issues, and the challenge to that power failed. en-us Mon, 06 Aug 1979 00:00:00 +0530 Thu, 25 Mar 2010 12:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36916 In an appeal against a best judgment assessment under the Estate Duty Act, the Appellate Controller is not confined to the material before the assessing authority. The statutory power to pass such order as he thinks fit under section 62(5) permits the appellate authority to examine the correctness of valuation, decide whether properties are includible in the estate, and make further enquiries or consider additional evidence unless the Act expressly restricts that power. The Madras High Court therefore held that the Appellate Controller had jurisdiction to reassess the relevant estate duty issues, and the challenge to that power failed. Case-Laws Income Tax Mon, 06 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36916