1990 (6) TMI 43

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....MENT The judgment of the court was delivered by T. D. SUGLA J. -In this reference at the instance of the Department, the question of law referred to this court reads thus : "Whether the shares of the sons of the deceased in the joint family property could be taken into account for the purpose of determining the rate of tax applicable in respect of the share of the deceased in the joint fa....

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....istant Controller not to include the value of the interest of the two sons of the deceased in the joint family assets for determining the rate of duty. Shri Jetley, learned counsel for the Department, submitted that the Tribunal was not justified in ignoring the provisions of section 34(1)(c). He pointed out that, when the Tribunal passed the impugned order on January 15, 1974, the Andhra Prade....

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....f CED v. Shiv Puran Lal Gulati, [1987] 167 ITR 545, the Patna High Court in the case of CED v. P. K. Agarwalla [1988] 169 ITR 699, the Gauhati High Court in the case of CED v. Murarilal Sovasaria [1989] 175 ITR 417 and the Madhya Pradesh High Court in the case of CED v. Suresh Kumar Mirani [1989] 179 ITR 577, have, in the recent past, it was stated, followed the Andhra Pradesh High Court decision.....

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....binding on the Tribunal as such. The settled law in view of the Supreme Court decision in K. S. Venkataraman and Co. (P.) Ltd. v. State of Madras [1966] 60 ITR 112 being that the Tribunal cannot consider the vires of the provisions of the Act under which it is constituted, the Tribunal could not have considered the question, far less ignored the provisions. Strictly speaking, this court cannot als....