1977 (1) TMI 31

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....ras, in this petition under section 64(3) for the Estate Duty Act, 1953, requests this court to direct the Income-tax Appellate Tribunal, Madras Bench, to refer the following questions for the opinion of this court: "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in upholding the validity of the Appellate Controller's order granting reduction in....

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.... time and after having taken into account those materials, the Appellate Controller allowed some deductions and arrived at the value of the dutiable estate. The Assistant Controller of Estate Duty preferred an appeal to the Income-tax Appellate Tribunal contending that the Appellate Controller had no jurisdiction to entertain the additional materials while considering the appeal against an order m....

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....rson. It is one thing to say that the appellate authority had no jurisdiction to entertain the materials at all; it is another thing to say that the appellate authority should not have acted upon such materials. In this case, the contention advanced is that the appellate authority has no jurisdiction to entertain any such additional material at all. It is section 62 of the Act which deals with app....