https://www.taxtmi.com/caselaws?id=37327 A refusal by the Board to determine estate duty under Section 69 had to rest on relevant considerations, including the complexity of the estate or other statutory causes, and the order had to disclose reasons showing application of mind. A bare communication declining to determine the matter, without reasons, did not meet that requirement. The impugned order was therefore invalid for want of reasons and was quashed, with a direction to reconsider the matter afresh and pass appropriate orders. en-us Wed, 29 Nov 1978 00:00:00 +0530 Mon, 29 Mar 2010 11:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37327 A refusal by the Board to determine estate duty under Section 69 had to rest on relevant considerations, including the complexity of the estate or other statutory causes, and the order had to disclose reasons showing application of mind. A bare communication declining to determine the matter, without reasons, did not meet that requirement. The impugned order was therefore invalid for want of reasons and was quashed, with a direction to reconsider the matter afresh and pass appropriate orders. Case-Laws Income Tax Wed, 29 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37327