1977 (9) TMI 19

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.....--The writ petitioner in O. P. No. 650 of 1973, which was dismissed by a learned single judge of this court is the appellant before us. The challenge in that writ petition was directed against the proceedings taken against the petitioner by the Assistant Controller of Estate Duty for recovery of the amount of estate duty due jointly and severally by the petitioner and other members of his branch ....

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....roup as part of the estate of the deceased, it was not liable to be proceeded against by way of attachment. This contention was rejected by the learned single judge following the dictum laid down by a Division Bench of the Gujarat High Court in Commissioner of Income-tax v. Mrs. Indumati Ratanlal [1968] 70 ITR 353 and consequently the writ petition was dismissed. The correctness of the said view t....