1987 (2) TMI 40

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....Bench, Jaipur (hereinafter referred to as "the Tribunal "), at the instance of applicant, Smt. Mira Roy, wherein the following question has been referred by the Tribunal for the opinion of this court: " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the provisions of section 34(3) of the Estate Duty Act were not applicable in respect....

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....d amount of Rs. 3,27,464 in the principal value of the estate of the deceased passing on his death and did not accept the claim of the applicant for making a separate assessment under section 34(3) of the Estate Duty Act, 1953 (hereinafter referred to as " the Act "). On appeal, the Appellate Controller of Estate Duty accepted the claim of the applicant and excluded the amount of Rs. 3,27,464 as r....

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....should be restored to the file of the Appellate Controller for recording a clear finding on this issue. Although the Tribunal has made this observation during the course of the judgment, in the operative part of the said judgment the Tribunal has not given any direction remanding the matter to the Appellate Controller for giving a finding on this issue and has, on the other hand, after setting asi....

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....ed the matter to the Appellate Controller for recording a finding on the issue as to whether the deceased had any interest in the property, namely, the insurance policy. The question which has been referred to us by the Tribunal with regard to the applicability of section 34(3) of the Act, can be decided only after a finding on this issue has been recorded and in the absence of such a finding, it ....