TaxTMI 
TaxTMI 
2018 (3) TMI 458
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....Act). "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that the assessments made by the Income-­Tax Officer Trust-­cum­-Estate Duty Circle was per-­se illegal ? 2. Whether, the Income­-Tax Officer, Trust­-cum-Estate Duty Circle appointed by the Government to perform the duties under the Estate Duty Act was competent to frame an assessment under the Estate Duty Act ? 3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that the order passed by the Income­-Tax Officer, Trust-cum­-Estate Duty Circle was non­-est and null and void ? 4. Whether, on the facts and in the circumstances ....
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....CBDT circular and communication dated 8th May, 2017 to the Principal Chief Commissioner of Income­-Tax, Nagpur a collegium consisting of Principal Commissioner of Income Tax, Nagpur and Principal Director of Income Tax (Investigation, Pune) has been formed. This collegium is formed to consider and review whether the reference/ appeal filed in this Court at the instance/ by the Revenue should be pursued. The present reference is being put up before the collegium to take a view thereon. In the above view, the reference is adjourned to 4^th August, 2017." 3. Today, Mr. Parchure, learned counsel appearing for the appellant - Revenue states that collegium consisting of Principal Commissioner of Income Tax, Nagpur and Principal Di....
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....aulted with. He also submits that reference to various judgments, which only point out need to follow precedents in present matter, is unnecessary. 7. During arguments, he fairly stated that earlier judgment delivered by the Appellate Tribunal in the case of A.C.E.D. vs. Shri Sk. Fidaali Sultanali & Ors. in E.D.A. No.16 (Nag)/1978­79, has attained finality. 8. With his assistance, we have perused the relevant provisions. The original Notification No. 36/76 F. No.301/56/ 76­ED dated 03.05.1976, according to which C.B.D.T. empowered Income­-Tax Officers, Trust Circle, Nagpur, (re-designated as Trust­-cum­-Estate Duty Circle, Nagpur) to perform their functions in respect of estates of all deceased persons, who immedia....
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....bb) and (c) is expressly given to the Central Government and not to Board. This distinction is emphasized by the power of supervision, conferred upon the Board in this connection. In other words, power to appoint the Controllers of Estate Duty is denied to Board by legislation. 11. Section 2(2) defines "Board" to mean, the Central Board of Direct Taxes constituted under the Boards of Revenue Act, 1963. Section 2(5) defines "Controller" to mean, a person appointed to be a Controller of Estate Duty under Section 4 and includes a person appointed to be a Deputy Controller of Estate Duty or an Assistant Controller of Estate Duty. In the copy of enactment made available to us, the Competent Authority to appoint the Deputy Controller or Assist....
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....ection 15 of General Clauses Act, 1897, has no bearing on this issue as that section presupposes appointment by an authority empowered by the statute to make it. Here, we found that law does not empower Board to make any such appointment of Controller. 16. In this situation, the material made available to us, does not enable us to take a view contrary to the judgment in the case of A.C.E.D vs. Shri Sk. Fidaali Sultanali & Ors., (supra). 17. We now proceed to consider the last question. The order passed by the Appellate Tribunal on 02.01.1981 which gives rise to this reference, itself mentions in para 2 the leave sought by the counsel for the Accountable Person to raise such question. The Tribunal has found that the question being rais....